Indiana § 6-3.1-11-23 Claiming of credit on annual tax return; certification; required
information

Indiana Statutes

§ 6-3.1-11-23 — Claiming of credit on annual tax return; certification; required information

Indiana·Art. 3.1 STATE TAX LIABILITY CREDITS·Ch. 11 Industrial Recovery Tax Credit

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 corporation stating the percentage of
credit allowable under this chapter and all other information that the
department determines is necessary for the calculation of the credit
provided by this chapter and for the determination of whether an
expenditure was for a qualified investment.

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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 corporation stating the percentage of
credit allowable under this chapter and all other information that the
department determines is necessary for the calculation of the credit
provided by this chapter and for the determination of whether an
expenditure was for a qualified investment.

Indiana § 6-3.1-11-23 (Claiming of credit on annual tax return; certification; required information) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.