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 § 6-3.1-11-23

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 11Industrial Recovery Tax Credit

This text of Indiana § 6-3.1-11-23 (Claiming of credit on annual tax return; certification; required information) 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 § 6-3.1-11-23 (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 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.