Version a
Credit to be claimed on tax return; submissions to department of
state revenue
Note: This version of section effective until 5-15-2005. See also
following version of this section, effective 5-15-2005.
Sec. 13. (a) 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 of state revenue.
(b) The taxpayer shall submit the following to the department of
state revenue:
(1) The certification of the qualified investment by the
department of environmental management and the Indiana
development finance authority under section 12(c) of this
chapter.
(2) Either:
(A) an official copy of the certification referred to in section
12(d)(2)(A) of this chapter; or
(B) the certification issued by the department of
environmental management in response to a request under
section 12(d)(2)(B) of this chapter.
(3) Proof of payment of the certified qualified investment.
(4) The certification received by the taxpayer under section 5(c)
of this chapter.
(5) Information that the department determines is necessary for
the calculation of the credit provided by this chapter.
As added by P.L.109-2001, SEC.1. Amended by P.L.245-2003,
SEC.32; P.L.208-2005, SEC.7.
Last modified: May 28, 2006