(a) Prior to the allowance of a tax rebate on transactional taxes, an application shall be filed with the department in the manner established by the department.
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(b) The department shall adopt standards to be used by the Alabama Tourism Advisory Board for the review and approval of certified tourism destination projects for which a tax rebate for transactional taxes is sought pursuant to Section 40-18-473.(c) The department shall establish deadlines for applications. Applications shall solicit whatever information the department deems important to its determination of authorizing a tax rebate.
