§ 6-3.1-30-14 — Application; requirement to enter into an agreement with the corporation

Indiana § 6-3.1-30-14

• Jurisdiction: Indiana
• Art. 3.1: STATE TAX LIABILITY CREDITS
• Ch. 30: Headquarters Relocation Tax Credit

Text

(a) To be awarded a credit under this
chapter, a taxpayer must submit an application to the corporation and
enter into an agreement with the corporation.
(b) The corporation shall prescribe the form of the application.
(c) A taxpayer may claim a credit awarded after June 30, 2019,
against the taxpayer's state tax liability for a taxable year only if the
corporation awards a credit to the taxpayer and enters into an
agreement with the taxpayer under section 15 of this chapter. The
corporation may deny an application for a credit under this chapter in
its sole discretion. A taxpayer may not seek judicial review of a
decision by the corporation to deny a taxpayer's application for a credit.

Legislative History

As added by P.L.158-2019, SEC.26.