Section 8804-H - Approval of tax credit(a)General rule.--The tax credit may be claimed only after approval and certification by the department. The department shall review the application of a tax credit in consultation with the Department of Agriculture.(b) Tax clearance.--Before an application is approved, the Department of Revenue must find that the applicant has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined at settlement or assessment or as otherwise determined by the Department of Revenue.Added by P.L. TBD 2019 No. 65, § 1, eff. 8/31/2019.