(a) The taxpayer received preliminary certification for the project under ORS 315.595; and
(b) The project is completed.
(2) After approving the application, the department shall certify the project, including the amount of the tax credit for which the taxpayer has received final certification. The department may not certify an amount that is more than the amount approved in the preliminary certification for the project.
(3) The department may establish by rule a process for accepting applications and issuing final certifications under this section. [2019 c.579 §10]