Indiana § 6-3.1-34.6-12 Procedure to claim credit

Indiana Statutes

§ 6-3.1-34.6-12 — Procedure to claim credit

Indiana § 6-3.1-34.6-12

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 34.6Tax Credit for Natural Gas Powered Vehicles

This text of Indiana § 6-3.1-34.6-12 (Procedure to claim 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 § 6-3.1-34.6-12 (2026).

Text

(a)To receive a credit under this chapter, a person placing a qualified vehicle into service must:

(1)apply for the department's approval of the tax credit and notify the department of the person's purchase or lease of a qualified vehicle in the manner prescribed by the department;

(2)submit proof of the purchase or lease to the department and file with the department information that the department determines is necessary for the calculation of the credit under this chapter;

(3)attach proof of the department's approval of the tax credit to the person's state tax return or returns; and

(4)claim the approved tax credit on the person's state tax return or returns in the manner prescribed by the department.

(b)The department shall record the time of filing of each application for the de

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(a) To receive a credit under this chapter,
a person placing a qualified vehicle into service must:
(1) apply for the department's approval of the tax credit and notify
the department of the person's purchase or lease of a qualified
vehicle in the manner prescribed by the department;
(2) submit proof of the purchase or lease to the department and
file with the department information that the department
determines is necessary for the calculation of the credit under this
chapter;
(3) attach proof of the department's approval of the tax credit to
the person's state tax return or returns; and
(4) claim the approved tax credit on the person's state tax return
or returns in the manner prescribed by the department.
(b) The department shall record the time of filing of each
application for the department's approval of a tax credit and shall,
except as provided in subsection (c), approve granting the credit to the
person, if the person otherwise qualifies for a credit under this chapter,
in the chronological order in which the application for the department's
approval is filed in the year.
(c) If the total credits approved under this section equal the
maximum amount allowable in the year, the department may not
approve an application for the credit filed later in that year.