(a) provide evidence in a form and manner prescribed by the
commissioner of their business eligibility;
(b) agree to allow the department of taxation and finance to share the
business entity's tax information with the department. However, any
information shared as a result of this program shall not be available
for disclosure or inspection under the state freedom of information law;
(c) allow the department and its agents access to any and all books
and records the department may require to monitor compliance;
(d) certify, under penalty of perjury, that it is in substantial
compliance with all emergency orders or public health regulations
currently required of such entity, and local, and state tax laws;
(e) certify, under penalty of perjury, that it did not include any
cost paid for with other COVID-19 grant funds as determined by the
commissioner in its application for a tax credit under the COVID-19
capital costs tax credit program; and
(f) agree to provide any additional information required by the
department relevant to this article.
3. After reviewing a business entity's completed final application and
determining that the business entity meets the eligibility criteria as
set forth in this article, the department may issue to that business
entity a certificate of tax credit.
4. The business entity must submit its application by September
thirtieth, two thousand twenty-three.