Rule 15 - Issuance of Tax Credit Certificates(a) Upon the presentation to the Tax Division of a Certification from the Commerce Corporation substantiating compliance with the terms of an Incentive Agreement, the Tax Division shall issue Tax Credit Certificates to the Applicant in the amounts and for the years as agreed to by the Corporation and reflected in the Certification from the Corporation.(b) The Tax Credit reflected in the Tax Credit Certificate may be used as a credit against taxes imposed under Chapters 11, 12, 13, 14, or 17 of Title 44 of the General Laws.(c) If the Applicant is a corporation, the Tax Credit is only allowed against the tax of a corporation included in a consolidated return that qualifies for the Tax Credit and not against the tax of other corporations that may join in the filing of a consolidated return.