Indiana Code - Taxation - Title 6, Section 6-3.1-15-14

Projections of anticipated demand for equipment; refusal to issue
credit

Sec. 14. (a) Each service center shall develop a two (2) year
projection of the anticipated demand for the purchase of qualified
computer equipment. Each service center shall submit the service
center's projection to the state board by January 10 of each calendar
year.
(b) A service center may refuse to issue tax credit certification
under section 10 of this chapter when the demand for qualified
computer equipment, determined under subsection (a), is equal to or
less than the anticipated supply of qualified computer equipment.
As added by P.L.43-1992, SEC.11.

Last modified: May 28, 2006