Returns; submission of certificates from Indiana economic
development corporation
Sec. 13. 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, along with the taxpayer's state tax return or
returns, a copy of the certificate issued by the Indiana economic
development corporation to the taxpayer under section 12.5(f) of this
chapter and all information that the department determines is
necessary for the calculation of the credit provided by this chapter.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003,
SEC.7; P.L.4-2005, SEC.101.
Last modified: May 28, 2006