Indiana Code — Title 6 (Taxation)
IC 6-3.1-24-13
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.
Amendment history
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.7; P.L.4-2005, SEC.101.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-24-4.5 · "Substantial presence"
- 6-3.1-24-5 · "Taxpayer" defined
- 6-3.1-24-6 · Credit; eligibility
- 6-3.1-24-7 · Certification of qualified Indiana business; forms; fee
- 6-3.1-24-7.5 · Certification of qualified Indiana investment fund; forms
- 6-3.1-24-8 · Maximum allowable credit; notice to investors
- 6-3.1-24-8.5 · Maximum allowable credit; qualified investment fund;…
- 6-3.1-24-9 · Repealed
- 6-3.1-24-10 · Repealed
- 6-3.1-24-11 · Pass through entity; eligibility of owners, shareholders,…
- 6-3.1-24-12 · Carryover of unused tax credit; assignment of all or part…
- 6-3.1-24-12.5 · Certification of investment plan; application; proof of
- 6-3.1-24-13 · Returns; submission of certificates from Indiana economic
- 6-3.1-24-14 · Tax credit not considered a security; issuance or…
- 6-3.1-24-15 · Maximum annual statewide allowance for credits
- 6-3.1-26-0.3 · Legalization of actions taken by Indiana economic
- 6-3.1-26-1 · Repealed
- 6-3.1-26-2 · Repealed
- 6-3.1-26-2.5 · "Corporation"
- 6-3.1-26-3 · Repealed
- 6-3.1-26-3.1 · "Digital manufacturing equipment"
- 6-3.1-26-4 · Repealed
- 6-3.1-26-5 · "Highly compensated employee"
- 6-3.1-26-5.5 · "Motion picture or audio production"
- 6-3.1-26-6 · "New employee"