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Title 15 . Revenue
Chapter 151 . (Repealed)
Section 800. Revocation of conditional allocation

15 AAC 151.800. Revocation of conditional allocation

(a) The Corporation will, in its discretion, revoke a conditional allocation of low-income housing tax credit if an applicant will be unable to place a project in service within the tax credit year, if a project does not comply with the code and regulations adopted under the code and with other applicable sections of 26 U.S.C. and regulations under 26 U.S.C. or if completion of the project does not proceed in accordance with the project structure and financing plans set out in the application.

(b) An applicant may appeal the revocation of a conditional allocation as provided in 15 AAC 151.830.

History: Eff. 5/7/93, Register 130

Authority: AS 18.56.088


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Last modified 7/05/2006