Refusal to grant certificate.
X X X X Extracts X X X X
X X X X Extracts X X X X
....communicate the reasons for forming such an opinion and give the applicant an opportunity to explain why ^1[its] application should be accepted, within fifteen days of the receipt of the communication from the Board, to enable it to form a final opinion. (2) The communication under sub-regulation (1) shall be made to the applicant within ^2[thirty days] of receipt of the application, excluding ....
TaxTMI