Sec. 34.04.07.09. General Provisions

A. Program Administration.

(1) Any action, determination, decision, or certification to be taken or permitted by the Director under the Act or this chapter may be delegated by the Director to a designee and any delegated action, determination, decision, or certification taken by the Director’s designee shall be considered an action, determination, decision, or certification of the Director.

(2) The Director may establish operational handbooks or manuals governing matters relating to administration of this chapter including descriptive statements of procedures which do not directly affect the rights of the public or procedures otherwise available to the public.

(3) The Program may adopt a handbook containing internal guidelines or policies related to the administration of the Program or establishing other requirements relating to the Program. The handbook shall be available for public examination at the Trust or on the Trust’s website.

(4) An applicant shall retain all records concerning a certified rehabilitation for a period of 7 years from completion of the rehabilitation or for 2 years from the date the recapture period ends, whichever is shorter.

(5) The Trust makes no representation and accepts no responsibility as to any tax or other consequences to an entity, a person, an individual, or any other party arising out of the approval or certification, or allocation of credits for a project.

B. Waiver. The Secretary may waive or vary a provision of this chapter if:

(1) The waiver or variance is not inconsistent with the Act or otherwise unlawful;

(2) The Secretary determines in writing that application of the provision in a specific case or in an emergency situation would be inequitable or contrary to the purposes of the Act; and

(3) The Office of the Attorney General approves the waiver for form and legal sufficiency.

C. False Statements.

(1) Any action, determination, decision, or certification made by the Director or the Secretary under the Act or this chapter that was based in whole or part in reliance upon a false statement knowingly made or caused to be made by the applicant is subject to revocation by the Director or the Secretary.

(2) The Director or the Secretary may revoke an action, determination, decision, or certification §C(1) of this regulation even if the action, determination, decision, or certification could have been made absent reliance upon the false statement.