Indiana Code — Title 6 (Taxation)
IC 6-3.1-30-12
Claiming tax credit; returns; information required by
department of state revenue
Sec. 12. 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 the corporation's certification of the following information:
# (1)
Proof of the taxpayer's relocation costs.
# (2)
All other information that the department determines is necessary for the calculation of the credit provided by this chapter.
As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.10; P.L.288-2013,
SEC.66; P.L.118-2024, SEC.12.
Amendment history
As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.10; P.L.288-2013, SEC.66; P.L.118-2024, SEC.12.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-30-2 · "Eligible business"
- 6-3.1-30-3 · "Pass through entity"
- 6-3.1-30-4 · "Qualifying project"
- 6-3.1-30-5 · "Relocation costs"
- 6-3.1-30-6 · "State tax liability"
- 6-3.1-30-7 · "Taxpayer"
- 6-3.1-30-7.1 · "Venture capital"
- 6-3.1-30-7.5 · Duties of the corporation
- 6-3.1-30-8 · Tax credit
- 6-3.1-30-9 · Determination of tax credit amount
- 6-3.1-30-10 · Pass through entity; shareholder, partner, or member
- 6-3.1-30-11 · Carryover; unused tax credit; refundable at the…
- 6-3.1-30-12 · Claiming tax credit; returns; information required by
- 6-3.1-30-13 · Determination of expenses resulting from relocation
- 6-3.1-30-14 · Application; requirement to enter into an agreement with…
- 6-3.1-30-15 · Provisions required in an agreement
- 6-3.1-30-16 · Noncompliance with agreement; assessments
- 6-3.1-30-17 · Credit subject to annual aggregate credit limit
- 6-3.1-30.5-0.5 · Severability
- 6-3.1-30.5-1 · "Credit"
- 6-3.1-30.5-2 · "Pass through entity"
- 6-3.1-30.5-3 · "Scholarship granting organization"
- 6-3.1-30.5-4 · "School scholarship program"
- 6-3.1-30.5-5 · "State tax liability"
- 6-3.1-30.5-6 · "Taxpayer"