Effective - 01 Jan 1993
135.423. Revocation of tax credit, grounds for — procedures. — The department may revoke a tax credit certificate if any representation to the department in connection with the application proves to have been false when made or if the application violates any conditions established by the department and stated in the tax credit certificate. The revocation may be in full or in part as the department may determine. The department shall specify the amount of credit being revoked and shall send notice of the revocation to the investor and to the state department of revenue.
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(L. 1992 S.B. 661 & 620 § 12)
Effective 1-01-93