Section 280-RICR-20-20-6.24 - Inspection RightsA. Commission's and Division of Taxation's Inspection Rights. The Commission or the Division of Taxation shall have the right at reasonable times to make an Inspection and to enter upon any property that is the subject of an application for certification, whether the Rehabilitation is proposed, ongoing, or completed, and for the entire Holding Period following issuance of a Certificate of Completed Work, to verify that the Rehabilitation is as represented and that no unpermitted alterations or changes are made after issuance of a Certificate of Completed Work.B. Commission's and Division of Taxation's Inspection Rights to Deny or Revoke Credit. If information comes to the attention of the Commission at any time up to and including the last day of the Holding Period that is materially inconsistent with representations made in an application, the Commission may deny the requested certification or revoke a certification previously given. If information comes to the attention of the Division of Taxation at any time up to and including the last day of the Holding Period that is materially inconsistent with representations made in the Accountant's Certification or any supporting materials, the Division of Taxation may revoke the Assignable Historic Tax Credit Certificate and cancel the Contract for tax credits and any Processing Fees paid thereunder shall be forfeited, and the Applicant shall forfeit the rights and entitlements to any remaining tax credits. If any tax credits have been claimed by any taxpayer based on an Assignable Historic Preservation Tax Credit Certificate that has been revoked or a Contract that has been canceled, the Person who filed the Accountant's Certification shall pay to the Division of Taxation an amount equal to the tax credits issued. There shall be no adjustment to the tax credit claimed by the taxpayer if a taxpayer acquired the Assignable Historic tax Credit Certificate, directly or indirectly, from the Owner or a participant in the Owner without notice of the materially inconsistent information upon which the certificate or Contract has been revoked.280 R.I. Code R. § 280-RICR-20-20-6.24