Claim for credit
Sec. 8. To receive the credit provided by this chapter, a taxpayer
must claim the credit on the taxpayer's state tax return or returns in
the manner prescribed by the department. The taxpayer shall submit
to the department the certification of credit by the Indiana economic
development corporation, proof of payment of the certified qualified
investment, and all information that the department determines is
necessary for the calculation of the credit provided by this chapter
and for the determination of whether an investment cost is a qualified
investment cost.
As added by P.L.19-1994, SEC.10. Amended by P.L.4-2005, SEC.93.
Last modified: May 28, 2006