To be eligible for the refund provided for in this Act, a future qualified business in a proposed qualified data center shall submit any documentary evidence required by the Governor's Office of Economic Development to verify the plans for the proposed qualified data center. The commissioner of the Governor's Office of Economic Development shall determine if the future qualified business is eligible. Upon determining the eligibility of a future qualified business in a proposed qualified data center, the commissioner shall provide to the Department of Revenue notice of the determination regarding the entitlement to a tax refund of taxes imposed pursuant to this chapter.