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

Indiana Statutes

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

Indiana·Art. 3.1 STATE TAX LIABILITY CREDITS·Ch. 30 Headquarters Relocation Tax Credit

(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.

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(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.

Indiana § 6-3.1-30-14 (Application; requirement to enter into an agreement with the corporation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.