Claiming of credit on annual state tax return
Sec. 5. To receive the credit provided by this chapter, a taxpayer
must claim the credit on his annual state tax return or returns in the
manner prescribed by the department. The taxpayer shall submit to
the department all information that the department determines is
necessary for the calculation of the credit provided by this chapter
and for the determination of whether a loan is a qualified loan.
As added by P.L.51-1984, SEC.1.
Last modified: May 28, 2006