Any regional foundation may appeal the reallocation of its tax credits, if the secretary's decision involves the reallocation of over 10 percent of the foundation's annual allocation of tax credits. Each appeal shall be submitted in writing to the secretary within 30 calendar days of notice of the reallocation, stating the reasons for the appeal and the course of action requested by the regional foundation to satisfy the deficiencies noted by the secretary in the notice. Each appeal shall be decided by the secretary within 15 calendar days of receipt of the appeal request.
Kan. Admin. Regs. § 110-13-7