Indiana Code — Title 6 (Taxation)
IC 6-3.1-36-7
Application for tax credit; certification of eligibility
Official textiga.in.govlast amended
Sec. 7.
# (a)
A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application.
# (b)
The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter.
# (c)
The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.
# (d)
If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter.
As added by P.L.135-2022, SEC.19.
Amendment history
As added by P.L.135-2022, SEC.19.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-35.8-4 · Application process; proof of payment; approval of a…
- 6-3.1-35.8-5 · Annual aggregate credit limit
- 6-3.1-35.8-6 · Unused credits
- 6-3.1-35.8-6.1 · Information posted by the department
- 6-3.1-35.8-7 · Applicable tax years
- 6-3.1-35.8-8 · Expiration
- 6-3.1-36-1 · "Corporation"
- 6-3.1-36-2 · "Qualified applicant"
- 6-3.1-36-3 · "Qualified media production"
- 6-3.1-36-4 · "Qualified production expenses"
- 6-3.1-36-5 · "State tax liability"
- 6-3.1-36-6 · "Taxpayer"
- 6-3.1-36-7 · Application for tax credit; certification of eligibility
- 6-3.1-36-8 · Determination of tax credit amount
- 6-3.1-36-9 · Pass through entity; shareholder, partner, or member
- 6-3.1-36-10 · Claiming of credit on state tax return
- 6-3.1-36-11 · Credit carryover
- 6-3.1-36-11.5 · Credit assignability
- 6-3.1-36-11.7 · Credit limitation
- 6-3.1-36-12 · Credit subject to annual aggregate credit limit
- 6-3.1-36-13 · Expiration
- 6-3.1-37.2-1 · "Corporation"
- 6-3.1-37.2-2 · "Mine reclamation site"
- 6-3.1-37.2-3 · "Qualified investment"
- 6-3.1-37.2-4 · "State tax liability"