Procedures for claiming credit
Sec. 14. 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 percentage credit by the Indiana economic
development corporation and all information that the department of
state revenue determines is necessary for the calculation of the credit
provided by this chapter and for the determination of whether an
investment is a qualified investment.
As added by P.L.81-2004, SEC.22. Amended by P.L.4-2005, SEC.65.
Last modified: May 28, 2006