Procedure to claim a credit

Official textiga.in.govlast amended 2019

Sec. 19. To receive a 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 the following to the department:

# (1)

The certification of the corporation stating the applicable credit percentage approved by the corporation under section 17(b) of this chapter.

# (2)

All other information that the department determines is necessary for:

# (A)

the calculation for the credit provided by this chapter; and

# (B)

the determination of whether an expenditure was a qualified investment.
As added by P.L.158-2019, SEC.29.

Amendment history

As added by P.L.158-2019, SEC.29.

Source: view the official text

Nearby sections (25 sections)

6-3.1-34-7 · "Qualified investment"
6-3.1-34-8 · "Rehabilitation"
6-3.1-34-9 · "State tax liability"
6-3.1-34-10 · "Taxpayer"
6-3.1-34-11 · Application; amount of credit; pass through entity
6-3.1-34-12 · Allocation of credit against taxes owed; order;…
6-3.1-34-13 · Credit carryover
6-3.1-34-14 · Credit assignment
6-3.1-34-15 · Requirements to be awarded a credit
6-3.1-34-16 · Factors considered in determining whether to award a…
6-3.1-34-17 · Requirement that taxpayer enter into agreement with the
6-3.1-34-18 · Repayment provisions
6-3.1-34-19 · Procedure to claim a credit
6-3.1-34-20 · Notice of noncompliance; assessment
6-3.1-34-21 · Evaluation of the performance of the tax credit program;
6-3.1-34-22 · Repealed
6-3.1-34-23 · Credit subject to annual aggregate credit limit
6-3.1-34.6-1 · Applicability
6-3.1-34.6-2 · "Department"
6-3.1-34.6-3 · "Natural gas"
6-3.1-34.6-4 · "Pass through entity"
6-3.1-34.6-5 · "Person"
6-3.1-34.6-6 · "Qualified vehicle"
6-3.1-34.6-7 · "State tax liability"
6-3.1-34.6-8 · Credit claims; credit amounts; claims for vehicles…

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