Section 8712-J - Administration.(a) Audits and assessments.--The Department of Revenue has the following powers:(1) To audit a qualified taxpayer claiming a tax credit to ascertain the validity of the amount claimed.(2) To issue an assessment against a qualified taxpayer for an improperly issued tax credit. The procedures, collection, enforcement and appeals of any assessment made under this section shall be governed by Article IV.(b) Guidelines.--The department shall develop written guidelines for the implementation of this article.Added by P.L. TBD 2016 No. 84, § 33, eff. 7/13/2016.