The local community or junior college that serves the employer will certify employers as eligible for tax credit if they provide for their employees basic skills training or retraining as prescribed by this law.
Administration procedures for the certification program will be developed by the appropriate community or junior college to ensure proper training is accomplished. These procedures will be in accordance with the requirements of the law and the policies of such community or junior college that serves the employer.
7 Miss. Code. R. 3-87.1