Rule 18 - Revocation of Tax Credit(a) Upon breach of an Incentive Agreement, the Corporation may deny the issuance of a Certification or revoke a Certification or the Tax Credit Certificate. If any Tax Credits have been claimed by any taxpayer based upon a Tax Credit Certificate that has been revoked, the Applicant shall pay to the Corporation an amount equal to the Tax Credit claimed. There shall be no adjustment to the Tax Credit claimed by the taxpayer if a taxpayer acquired the Tax Credit Certificate, directly or indirectly, in an arms-length transaction, for value, and without notice of violation, fraud or misrepresentation.(b) The Corporation shall notify the Tax Division of any revocation of a Certification or Tax Credit Certificate.