Indiana Code — Title 6 (Taxation)
IC 6-3.1-37.2-13
Claiming of credit and submission of certification
Official textiga.in.govlast amended
Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certification of the corporation stating the percentage of credit allowable under this chapter and all other information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure is for a qualified investment.
As added by P.L.214-2023, SEC.2.
Amendment history
As added by P.L.214-2023, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-3.1-37.2-5 · "Taxpayer"
- 6-3.1-37.2-6 · Credit; amount; assignment
- 6-3.1-37.2-7 · Credit carryover and carryback
- 6-3.1-37.2-8 · Application to corporation
- 6-3.1-37.2-9 · Application evaluation
- 6-3.1-37.2-10 · Agreement
- 6-3.1-37.2-11 · Disqualification for substantial reduction in, or…
- 6-3.1-37.2-12 · Application of credit against taxpayer's taxes
- 6-3.1-37.2-13 · Claiming of credit and submission of certification
- 6-3.1-37.2-14 · Pass through entities
- 6-3.1-37.2-15 · Maximum aggregate amount allowed
- 6-3.1-37.2-16 · Limitations
- 6-3.1-37.2-17 · Expiration; carryforward after expiration
- 6-3.1-38-1 · Applicability
- 6-3.1-38-2 · "Qualified taxpayer"
- 6-3.1-38-3 · "State tax liability"
- 6-3.1-38-4 · Credit for qualified taxpayer; credit amounts
- 6-3.1-38-5 · Reporting requirements
- 6-3.1-38-6 · Claiming credit on tax return
- 6-3.1-38-7 · Maximum amount of credit; approval of claims
- 6-3.1-38-8 · Credit carryover; carryback or refund of unused credit