Transitional credit filings through TRAN 1/TRAN 2 require officer verification before electronic credit ledger posting. Transitional credit claims filed or revised through FORM TRAN 1 and TRAN 2 during the special portal window may be credited to the Electronic Credit Ledger only to the extent allowed by the jurisdictional tax officer after statutory verification. Jurisdictional officers must verify claims using Back Office data and applicant records, coordinate with counterpart central/state officers where claims span jurisdictions, provide notice and hearing where inadmissibility is contemplated, and pass reasoned orders within the prescribed verification period, uploading orders to the portal.