Claim for credit on tax return
Sec. 11. 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.
A taxpayer claiming a credit under this chapter shall submit to the
department of state revenue a copy of the certification letter provided
under section 10 of this chapter. The taxpayer shall submit to the
department of state revenue 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
expenditure was for a qualified investment.
As added by P.L.291-2001, SEC.177. Amended by P.L.1-2002,
SEC.30.
Last modified: May 28, 2006