Florida Administrative Code › 62 - DEPARTMENT OF ENVIRONMENTAL PROTECTION › 62 - Departmental › Chapter 62-788 - VOLUNTARY CLEANUP TAX CREDIT RULE › Section 62-788.401 - Eligibility Determination

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax credit
				allocation will be conducted on a first-come, first-served basis based upon the
				date and time complete applications are received by the Department's Division
				of Waste Management.
(2) Complete
				applications will secure a position in the first-come, first-served application
				line for allocation of tax credits and will be reviewed for eligibility, in
				conjunction with the applicable CPA and technical professional documents, to
				verify that the work was either integral to site rehabilitation or was for
				solid waste removal; that the work claimed was performed in the applicable
				timeframe; and that the costs claimed were properly documented. Complete
				applications for bonus tax credits with no site rehabilitation or solid waste
				removal component will be part of the same first-come, first-served application
				line. Incomplete applications will not secure a position in the first-come,
				first-served order for allocation of tax credits, and shall instead be
				addressed pursuant to subsection (3) below, as applicable.
(3) When an application is determined to be
				incomplete, either by the tax credit applicant or by the Department, the
				process to cure the application is guided by the timing this determination is
				made in relation to the annual application deadline and the type of application
				submitted:
(a) If, after initial submittal of
				an annual site rehabilitation application, but prior to the January 31 annual
				application deadline, pursuant to subsection
				 62-788.301(3),
				F.A.C., the tax credit applicant can correct and re-submit the application by
				the January 31 annual application deadline. In this case, the application's
				place in the first-come, first-served order line would be the date and time the
				corrected application (or supplemental material) was received by the
				Department.
(b) If after the
				January 31 annual application deadline, the Department determines that the
				annual tax credit application is incomplete, the Department shall notify the
				tax credit applicant in writing by the method indicated on the application
				form. The tax credit applicant shall have 30 days after receiving such
				notification to correct any deficiencies. Upon timely correction of any
				deficiencies, as evidenced by the date and time that the now complete tax
				credit application is received by the Department, the application shall secure
				a place in the first-come, first-served application line and shall be processed
				pursuant to subsection (2) above. However, tax credit applicants correcting
				completeness deficiencies identified by the Department cannot otherwise change
				or supplement their application.
(c) Tax credit applicants not subject to the
				January 31 annual application deadline (i.e., solid waste or any bonus
				application with no annual site rehabilitation component) shall have one
				opportunity to correct completeness deficiencies identified by the Department
				in the original submittal. The Department shall notify such tax credit
				applicants in writing by the method indicated on the application form. The tax
				credit applicant shall have 30 days after receiving such notification to
				correct any deficiencies. Upon timely correction of any deficiencies, as
				evidenced by the date and time that the now complete tax credit application is
				received by the Department, the application shall secure a place in the
				first-come, first-served application line and shall be processed pursuant to
				subsection (2) above. However, tax credit applicants correcting completeness
				deficiencies identified by the Department cannot otherwise change or supplement
				their application, including the addition of supplemental solid waste removal
				costs, if applicable.