§ 6-3.1-24-13 — Returns; submission of certificates from Indiana economic development corporation

Indiana § 6-3.1-24-13

• Jurisdiction: Indiana
• Art. 3.1: STATE TAX LIABILITY CREDITS
• Ch. 24: Venture Capital Investment Tax Credit

Text

To receive the credit provided by this
chapter, a taxpayer must claim the credit on the taxpayer's state tax
return or returns in the manner prescribed by the department. The
taxpayer shall submit to the department, along with the taxpayer's state
tax return or returns, a copy of the certificate issued by the Indiana
economic development corporation to the taxpayer under section
12.5(f) of this chapter and all information that the department
determines is necessary for the calculation of the credit provided by
this chapter.

Legislative History

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.7; P.L.4-2005, SEC.101.