Claim procedure
Sec. 10. To obtain a credit under 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
certifications by the division required under section 8 of this chapter
and all information that the department of state revenue determines
is necessary for the calculation of the credit provided by this chapter.
As added by P.L.77-1993, SEC.1.
Last modified: May 28, 2006