Procedures to obtain tax credit
Sec. 7. To obtain a maternity home tax credit provided by this
chapter, a taxpayer must:
(1) file an application with the board on a form prescribed by
the board;
(2) claim the credit in the manner prescribed by the department
of state revenue; and
(3) file with the department a copy of the application completed
and approved by the board stating the credit allowed.
As added by P.L.117-1990, SEC.2.
Last modified: May 28, 2006