Indiana Code — Title 6 (Taxation)
IC 6-3.1-10-9
Claiming credit
Sec. 9. To receive the credit provided by this chapter, 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 the certification of the percentage credit by the Indiana economic development corporation and all information that the department of state revenue determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an investment cost is a qualified investment cost.
As added by P.L.9-1986, SEC.8. Amended by P.L.4-2005, SEC.59.
Amendment history
As added by P.L.9-1986, SEC.8. Amended by P.L.4-2005, SEC.59.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-9-6 · Allowable years of credit
- 6-3.1-10-1 · "Enterprise zone" defined
- 6-3.1-10-1.7 · "Pass through entity" defined
- 6-3.1-10-2 · "Qualified investment" defined
- 6-3.1-10-2.5 · "SIC Manual" defined
- 6-3.1-10-3 · "State tax liability" defined
- 6-3.1-10-4 · "Taxpayer" defined
- 6-3.1-10-5 · "Transfer ownership" defined
- 6-3.1-10-6 · Credit for qualified investment; amount
- 6-3.1-10-6.5 · Pass through entity; credit
- 6-3.1-10-7 · Carryover of excess credit
- 6-3.1-10-8 · Qualifying for credit; request for determination; findings;
- 6-3.1-10-9 · Claiming credit
- 6-3.1-10-10 · Program expiration; treatment of credit carryovers
- 6-3.1-11-1 · "Applicable percentage"
- 6-3.1-11-2 · Repealed
- 6-3.1-11-2.5 · "Corporation"
- 6-3.1-11-3 · Repealed
- 6-3.1-11-4 · "Floor space"
- 6-3.1-11-5 · "Industrial recovery site"
- 6-3.1-11-6 · Repealed
- 6-3.1-11-7 · Repealed
- 6-3.1-11-8 · "Placed in service"
- 6-3.1-11-9 · "Plant"
- 6-3.1-11-10 · "Qualified investment"