Section 28.04.01.180 - TAX CREDIT AUTHORIZATION01.Claiming Tax Credit. No business entity may claim a tax credit unless the business entity has a tax credit authorization issued by the Department. A business entity may claim a tax credit on its tax return, in the amount listed on the tax credit authorization for the year listed on the tax credit authorization.02.Duplicate Copy. The Department must provide a duplicate copy of any tax credit authorization to the Tax Commission.Idaho Admin. Code r. 28.04.01.180