Tax credit; application; approval; audit; tax credit certification
(1) If the department determines that an application is complete and that the production company qualifies for tax credits under the Cast and Crew Nebraska Act, the department shall approve the application, notify the production company of the approval, and conduct an audit of each qualified production activity.
(2) Each audit shall:
(a)Be completed in accordance with this section and the…#
(a) Be completed in accordance with this section and the procedures developed by the department;
(b)Use sampling methods that the department may adopt;#
(b) Use sampling methods that the department may adopt;
(c)Follow rules and regulations adopted and promulgated by…#
(c) Follow rules and regulations adopted and promulgated by the department;