Ala. Admin. Code r. 290-080-060-.04

Current through Register Vol. 43, No. 1, October 31, 2024

Section 290-080-060-.04 - Program Approval And Certificate Issuance

Procedures of application for an issuance of a WORKPLACE EDUCATION TAX CREDIT APPLICATION/CERTIFICATE are as follows:

(1) EMPLOYER/STATE programs.

(a) Employer shall submit APPLICATION/CERTIFICATE to:

1. Adult Education Program Supervisor; or

2. Executive Director, Alabama Foundation for Workplace Education.

(b) Supervisor or Executive Director shall:

1. Verify and certify participation in paragraph 10.

2. Forward APPLICATION/CERTIFICATE to the State Department of Education, Adult Education Program.

(c) The State Department of Education shall:

1. Review the APPLICATION/CERTIFICATE.

2. If APPLICATION/CERTIFICATE is complete:

(i) Assign a certificate number.

(ii) Return the completed APPLICATION/CERTIFICATE to the employer.

3. If APPLICATION/CERTIFICATE is incomplete or incorrect:

(i) Return it to the employer.

(ii) Inform employer of reasons APPLICATION/CERTIFICATE was not approved.

4. NOTE: APPLICATION/CERTIFICATE is valid only for one tax year. A new APPLICATION/CERTIFICATE must be accomplished each year.

(2) EMPLOYER-PROVIDED or EMPLOYER/NON-STATE programs.

(a) Employer shall submit APPLICATION/CERTIFICATE to the State Department of Education, Adult Education Program. A copy of the plan of instruction must accompany this certificate.

(b) The State Department of Education shall:

1. Review the APPLICATION/CERTIFICATE and plan of instruction.

2. If APPLICATION/CERTIFICATE is complete and plan is acceptable:

(i) Note approval in paragraph 8.

(ii) Return APPLICATION/CERTIFICATE to employer along with approved plan of instruction.

3. If APPLICATION/CERTIFICATE is incomplete and/or plan is unacceptable:

(i) Note disapproval in paragraph 8.

(ii) Return APPLICATION/CERTIFICATE to employer along with:

(I) Disapproved plan of instruction.

(II) Reasons for disapproval.

4. NOTE: APPLICATION/CERTIFICATE is valid only for one tax year. A new APPLICATION/CERTIFICATE must be accomplished each year.

(c) At the end of the tax year, employer shall send the State Department of Education, Adult Education Program the following:

1. Original APPLICATION/CERTIFICATE with approval noted in paragraph 8.

2. Approved plan of instruction.

3. Documentation that the standards in Section II have been met.

(d) The State Department of Education shall:

1. Review the APPLICATION/CERTIFICATE and documentation.

2. If APPLICATION/CERTIFICATE is complete and documentation is adequate:

(i) Assign a certificate number.

(ii) Return the completed APPLICATION/CERTIFICATE to the employer.

3. If APPLICATION/CERTIFICATE is incomplete or incorrect and/or documentation is inadequate:

(i) Return APPLICATION/CERTIFICATE, plan of instruction, and documentation to the employer.

(ii) Inform employer of reasons APPLICATION/CERTIFICATE was not approved.

Author: Dr. Bobby B. Dees

Ala. Admin. Code r. 290-080-060-.04

New Rule: Filed February 15, 1994; effective March 22, 1994. Form 1 al5A20 See Form at http://www.alabamaadministrativecode.state.al.us/docs/graphics/aladmn/AL5A20.jpg Form 2 al5A21 See Form at http://www.alabamaadministrativecode.state.al.us/docs/graphics/aladmn/AL5A21.jpg Form 3 al5A22 See Form at http://www.alabamaadministrativecode.state.al.us/docs/graphics/aladmn/AL5A22.jpg

Statutory Authority: Alabama Acts 93-907.