(a) (1) To qualify for the tax credit allowed by this act, the scholarship granting organization shall apply each tax year to the state board for a certification that the scholarship granting organization is in substantial compliance with the program based on information received in the annual audit and yearly report filed by the scholarship granting organization with the state board. (2) The state board shall prescribe the form of the application, which shall include, but not be limited to, the information set forth in subsection (a)(1). (b) If the state board determines that the requirements under this section were met by the scholarship granting organization, the state board shall issue a certificate of compliance to the director of taxation. (c) The state board shall adopt rules and regulations to implement the provisions of this section.
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