Method of claiming credit; submission of information
Sec. 6. To receive the credit provided by this section, 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 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 expenditure was for a qualified
investment.
As added by P.L.125-1998, SEC.3.
Last modified: May 28, 2006