An enterprise zone business qualifying for the $2,000.00 tax credit per net new employee employed in the business located in the enterprise zone shall file the same required forms and returns with the Department to Finance and Administration, Revenue Division, as would be required if no credit were due. Each yearly return will have attached a copy of a letter of authorization from the Revenue Division of the Department of Finance and Administration, and other forms which the Revenue Division may require. If total tax credits are less than the total taxes, remittance in the amount of the difference must be enclosed with the return. The tax credit shall be used for the taxable year in which the increases in average annual year employment occurred. If the entire credit cannot be used in the year earned, the remainder may be applied against the income tax for the succeeding two years or until the entire credit is used, which occurs first.