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

Indiana Statutes

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

Indiana·Art. 3.1 STATE TAX LIABILITY CREDITS·Ch. 34 Redevelopment Tax Credit

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.

Indiana § 6-3.1-34-19 (Procedure to claim a credit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.