With respect to application fees as described in this division of administrative rules:
The Department may excuse the fee or reduce the required amount:
If a business firm’s Facility readily qualifies for certification, but as determined based on Department experience and expertise relative to general business activity in the county, region or statewide, it:
Is very small in size;
Has minimal employment; or
Will likely have modest revenue prospects and little likelihood of effectively realizing much benefit from the exemption on taxable income; or
If it can be demonstrated that such a waiver will further the goals and objectives of the program and other relevant public policies, for example, when partial or non-imposition of the fee might promote business investments in areas of the state where the exemption has not yet been used.
The Department shall return or refund the amount collected to the applicant, if it rejects the application or denies the preliminary or annual certification, pending a final order to that effect.
The moneys collected would defray administrative costs; in particular, they may be critical for offsetting legal expenses in the event of contested case appeal.