Indiana § 6-3.1-45-10 Claiming credit; annual state tax return; required information

Indiana Statutes

§ 6-3.1-45-10 — Claiming credit; annual state tax return; required information

Indiana § 6-3.1-45-10

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 45Small Modular Nuclear Reactor Manufacturing

This text of Indiana § 6-3.1-45-10 (Claiming credit; annual state tax return; required information) 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 § 6-3.1-45-10 (2026).

Text

To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department:

(1)information verifying that the taxpayer's qualified investment was made with respect to a small modular nuclear reactor that will be manufactured in Indiana; and

(2)all information that the department determines is necessary for the calculation of the credit provided by this chapter.

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To receive the credit provided by this
chapter, a taxpayer must claim the credit on the taxpayer's annual state
tax return or returns in the manner prescribed by the department. The
taxpayer shall submit to the department:
(1) information verifying that the taxpayer's qualified investment
was made with respect to a small modular nuclear reactor that will
be manufactured in Indiana; and
(2) all information that the department determines is necessary for
the calculation of the credit provided by this chapter.