Application for deduction
Sec. 6. (a) To obtain a deduction under this chapter, a
manufacturer must file an application on forms prescribed by the
department of local government finance with the auditor of the
county in which the investment property is located. A person that
timely files a personal property return under IC 6-1.1-3-7(a) for the
year in which the investment property is installed must file the
application between March 1 and May 15 of that year. A person that
obtains a filing extension under IC 6-1.1-3-7(b) for the year in which
the investment property is installed must file the application between
March 1 and the extended due date for that year.
(b) The deduction application required by this section must
contain the following information:
(1) The name of the owner of the investment property.
(2) A description of the investment property.
(3) Proof of purchase of the investment property and proof of
the date the investment property was installed.
(4) The amount of the deduction claimed.
As added by P.L.215-2003, SEC.1.
Last modified: May 28, 2006