Claiming of credit on annual tax return; certification; required
information
Sec. 23. 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 of state revenue.
The taxpayer shall submit to the department of state revenue the
certification of the board stating the percentage of credit allowable
under this chapter and all other information that the department
determines is necessary for the calculation of the credit provided by
this chapter and for the determination of whether an expenditure was
for a qualified investment.
As added by P.L.379-1987(ss), SEC.11.
Last modified: May 28, 2006