Indiana Statutes

§ 6-3.1-10-9 — Claiming credit

Indiana § 6-3.1-10-9
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 10Enterprise Zone Investment Cost Credit

This text of Indiana § 6-3.1-10-9 (Claiming credit) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-3.1-10-9 (2026).

Text

To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certification of the percentage credit by the Indiana economic development corporation and all information that the department of state revenue determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an investment cost is a qualified investment cost.

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Legislative History

As added by P.L.9-1986, SEC.8. Amended by P.L.4-2005, SEC.59.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-3.1-10-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-10-9.