Indiana § 6-3.1-34-19 Procedure to claim a credit

Indiana Statutes

§ 6-3.1-34-19 — Procedure to claim a credit

Indiana § 6-3.1-34-19

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 34Redevelopment Tax Credit

This text of Indiana § 6-3.1-34-19 (Procedure to claim a credit) 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 § 6-3.1-34-19 (2026).

Text

To receive a 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 the following to the department:

(1)The certification of the corporation stating the applicable credit percentage approved by the corporation under section 17(b) of this chapter.

(2)All other information that the department determines is necessary for:

(A)the calculation for the credit provided by this chapter; and

(B)the determination of whether an expenditure was a qualified investment.

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To receive a 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 the following to the department:
(1) The certification of the corporation stating the applicable
credit percentage approved by the corporation under section 17(b)
of this chapter.
(2) All other information that the department determines is
necessary for:
(A) the calculation for the credit provided by this chapter; and
(B) the determination of whether an expenditure was a qualified
investment.