§ 6-3.1-29-21 — Claiming tax credit

To receive the credit awarded 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. The
taxpayer shall submit to the department a copy of the commission's
determination required under section 19 of this chapter, a copy of the
taxpayer's certificate of compliance issued under section 19 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.191-2005, SEC.15.