Indiana Code — Title 6 (Taxation)
IC 6-3.1-38.1-11
Claiming tax credit
Official textiga.in.govlast amended
Sec. 11. To obtain a credit under 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. The taxpayer shall submit to the department all information that the department determines is necessary for the allowance of the credit provided by this chapter.
As added by P.L.173-2025, SEC.2.
Amendment history
As added by P.L.173-2025, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-38-8 · Credit carryover; carryback or refund of unused credit
- 6-3.1-38-9 · Rules
- 6-3.1-38.1-1 · "Pass through entity"
- 6-3.1-38.1-2 · "Qualified applicant"
- 6-3.1-38.1-3 · "Qualified new rail infrastructure expenditures"
- 6-3.1-38.1-4 · "Qualified railroad expenditures"
- 6-3.1-38.1-5 · "Qualified rural county"
- 6-3.1-38.1-6 · "State tax liability"
- 6-3.1-38.1-7 · "Taxpayer"
- 6-3.1-38.1-8 · Applying for tax credit; eligibility
- 6-3.1-38.1-9 · Amount of tax credit
- 6-3.1-38.1-10 · Amount of tax credit; pass through entities
- 6-3.1-38.1-11 · Claiming tax credit
- 6-3.1-38.1-12 · Carry over of excess tax credit
- 6-3.1-38.1-13 · Assignment of tax credit
- 6-3.1-38.1-14 · Aggregate amount of tax credits permitted
- 6-3.1-38.1-15 · Expiration
- 6-3.1-38.3-1 · "Pass through entity"
- 6-3.1-38.3-2 · "State tax liability"
- 6-3.1-38.3-3 · Credit
- 6-3.1-38.3-4 · Eligibility requirements
- 6-3.1-38.3-5 · Computation of credit amount; certain taxpayers
- 6-3.1-38.3-6 · Computation of credit amount; certain taxpayers
- 6-3.1-38.3-7 · Pass through entity; shareholder, partner, or member
- 6-3.1-38.3-8 · Claiming of credit on state tax return