Indiana Code - Taxation - Title 6, Section 6-3.1-28-10

Claiming tax credits

Sec. 10. To receive the credit provided by this chapter, a taxpayer
must do the following:
(1) Claim the credit on the taxpayer's state tax return or returns
in the manner prescribed by the department.

(2) Provide a copy of the corporation's certificate finding:
(A) that the taxpayer; or
(B) if the taxpayer is a shareholder, partner, or member of a
pass through entity, that the pass through entity;
is eligible for the credit under IC 5-28-6-3.
(3) Submit to the department proof of all information that the
department determines is necessary for the calculation of the
credit provided by this chapter.

The department may require a pass through entity to provide
informational reports that the department determines necessary for
the department to calculate the percentage of the credit provided by
this chapter to which a shareholder, partner, or member of the pass
through entity is entitled.

As added by P.L.224-2003, SEC.200. Amended by P.L.191-2005,
SEC.13.

Last modified: May 28, 2006