Claiming credit
Sec. 13. To receive the credit provided by this chapter, a taxpayer
must do the following:
(1) Claim the credit on the taxpayer's state tax return or returns
in the manner prescribed by the department.
(2) Provide a copy of the certificate of the corporation finding:
(A) that the taxpayer; or
(B) if the taxpayer is a shareholder, partner, or member of a
pass through entity, that the pass through entity;
is eligible for the credit under IC 5-28-6-3.
(3) Submit to the department proof of all information that the
department determines is necessary for the calculation of the
credit provided by this chapter.
The department may require a pass through entity to provide
informational reports that the department determines necessary for
the department to calculate the percentage of a credit provided by
this chapter to which a shareholder, partner, or member of the pass
through entity is entitled.
As added by P.L.224-2003, SEC.199. Amended by P.L.191-2005,
SEC.10.
Last modified: May 28, 2006