Section 8720-L - Administration.(a) Audits and assessments.--(1) The department may audit a taxpayer awarded a tax credit to ascertain the validity of the amount awarded.(2) The department may issue an assessment against a taxpayer for an improperly issued tax credit. The procedures, collection, enforcement and appeals of an assessment made under this section shall be governed by Article II.(b)Guidelines and regulations.--The department shall develop written guidelines for the implementation of this subarticle. The guidelines shall be in effect until the department promulgates regulations for the implementation of the provisions of this subarticle.Amended by P.L. TBD 2022 No. 108, § 13, eff. 1/3/2023.Added by P.L. TBD 2020 No. 66, § 1.1, eff. 9/21/2020.