The commissioner may charge a fee for the direct costs incurred by the department and the Department of Revenue for evaluating or auditing an application to certify the credit authorized under Alaska Stat. § 27.30.010, including the cost of contractors selected by the commissioner to assist in the evaluation or audit. The fee may not exceed

(1) $500 for each application covering one or more years if the amount claimed in the application is $1,000,000 or less;

Terms Used In Alaska Statutes 27.30.095

(2) $1,000 for each application covering one or more years if the amount claimed is more than $1,000,000.