Claiming of credit on annual tax return; certification; required

Official textiga.in.govlast amended 2013

information
Sec. 23. 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 corporation stating the percentage of credit allowable under this chapter and all other information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure was for a qualified investment.
As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.43.

Amendment history

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.43.

Source: view the official text

Nearby sections (25 sections)

6-3.1-11-13 · "Taxpayer"
6-3.1-11-14 · "Vacant"
6-3.1-11-15 · Repealed
6-3.1-11-16 · Credit for qualified investment; computation of amount;
6-3.1-11-17 · Carryover of excess credit; carryback or refund of unused
6-3.1-11-18 · Repealed
6-3.1-11-18.5 · Application to enter into agreement with the corporation
6-3.1-11-19 · Evaluation of applications; factors considered; additional
6-3.1-11-19.5 · Requirement that applicant enter into agreement with the
6-3.1-11-20 · Repealed
6-3.1-11-21 · Disqualification to claim credit due to substantial…
6-3.1-11-22 · Application of credit against taxes owed; order;…
6-3.1-11-23 · Claiming of credit on annual tax return; certification;…
6-3.1-11-24 · Pass through entities
6-3.1-11-25 · Expiration
6-3.1-13-0.4 · Legalization of actions taken by Indiana economic
6-3.1-13-1 · Repealed
6-3.1-13-1.5 · "Corporation"
6-3.1-13-2 · "Credit amount"
6-3.1-13-3 · Repealed
6-3.1-13-4 · "Full-time employee"
6-3.1-13-5 · "Incremental income tax withholdings"
6-3.1-13-5.3 · "NAICS"
6-3.1-13-5.5 · "NAICS industry sector"
6-3.1-13-6 · "New employee"

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