348.308.  Duties of director of economic development — issuance of certificates. — 1.  The director of the department of economic development shall be responsible for the administration and issuance of the certificate of tax credits authorized by sections 348.300 to 348.318^*.  The director of the department of economic development shall issue a certificate of tax credit at the request of any qualified economic development organization.  Each request shall include a true copy of the documents creating the qualified fund and the interest of the qualified economic development organization in the qualified fund, the name of the person who is to receive a certificate of tax credit, the type of state tax liability, as specified in subdivision (10) of section 348.300, against which the tax credit is to be used, and the amount of the certificate of tax credit to be issued to the person making the qualified contribution.  Each request shall be acknowledged under oath by the person making the qualified contribution and the president of the qualified economic development organization.

  2.  In the event that two or more qualified economic development organizations have an interest in a qualified fund, either or both of such qualified economic development organizations may request issuance of certificates of tax credit in accordance with the provisions of sections 348.300 to 348.318^* to persons contributing to qualified funds.