Section 1712-J. Administration.
(a) Audits and assessments.--The Department of Revenue has the following powers:
(1) To audit a qualified taxpayer claiming a tax credit to ascertain the validity of the amount claimed.
(2) To issue an assessment against a qualified taxpayer for an improperly issued tax credit. The procedures, collection, enforcement and appeals of any assessment made under this section shall be governed by Article IV.
(b) Guidelines.--The department shall develop written guidelines for the implementation of this article.
(1712-J added July 13, 2016, P.L.526, No.84)