Entitlement to credit

Official textiga.in.govlast amended 2005

Sec. 13. A taxpayer that:

# (1)

is awarded a tax credit under this chapter by the corporation; and

# (2)

complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;
is entitled to a credit against the taxpayer's state tax liability in a taxable year.
As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.

Amendment history

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.

Source: view the official text

Nearby sections (25 sections)

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6-3.1-26-4 · Repealed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"
6-3.1-26-7 · "Pass through entity"
6-3.1-26-8 · "Qualified investment"
6-3.1-26-8.5 · "Logistics investment"
6-3.1-26-9 · "State tax liability"
6-3.1-26-10 · Repealed
6-3.1-26-11 · "Taxpayer"
6-3.1-26-12 · Purpose of credit
6-3.1-26-13 · Entitlement to credit
6-3.1-26-14 · Amount of credit
6-3.1-26-15 · Carry forward of credit; acceleration of certain credits
6-3.1-26-16 · Shareholder or partner entitled to credit; acceleration of
6-3.1-26-17 · Application
6-3.1-26-18 · Agreement for credit; conditions
6-3.1-26-19 · Credit disallowed for relocated jobs
6-3.1-26-20 · Certification of qualified investments
6-3.1-26-21 · Agreement for credit; contents
6-3.1-26-22 · Certificate of verification
6-3.1-26-23 · Noncompliance with agreement; assessments
6-3.1-26-24 · Repealed
6-3.1-26-25 · Biennial evaluation; reporting requirements

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