Claiming credit; annual state tax return; required information

Official textiga.in.govlast amended 2025

Sec. 10. 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. The taxpayer shall submit to the department:

# (1)

information verifying that the taxpayer's qualified investment was made with respect to a small modular nuclear reactor that will be manufactured in Indiana; and

# (2)

all information that the department determines is necessary for the calculation of the credit provided by this chapter.
As added by P.L.217-2025, SEC.1.

Amendment history

As added by P.L.217-2025, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-3.1-40.9-14 · Information concerning the credit on the department…
6-3.1-40.9-15 · Adoption of rules
6-3.1-40.9-16 · Expiration
6-3.1-45-1 · Applicability
6-3.1-45-2 · "Department"
6-3.1-45-3 · "Qualified investment"
6-3.1-45-4 · "Small modular nuclear reactor"
6-3.1-45-5 · "State tax liability"
6-3.1-45-6 · "Taxpayer"
6-3.1-45-7 · Credit for qualified investment; amount of credit
6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
6-3.1-45-9 · Pass through entity without state tax liability; tax…
6-3.1-45-10 · Claiming credit; annual state tax return; required…
6-3.5-4-0.1 · Application of certain amendments to chapter
6-3.5-4-0.5 · Ordinance amendments; application; liability
6-3.5-4-1 · Definitions
6-3.5-4-1.1 · Local income tax council
6-3.5-4-2 · Imposition and rate of surtax; wheel tax; duration; unpaid…
6-3.5-4-3 · Vehicles subject to tax
6-3.5-4-4 · Rescission of surtax and wheel tax
6-3.5-4-5 · Increase or decrease of surtax
6-3.5-4-6 · Adopted ordinance; letter approving transportation asset
6-3.5-4-7 · Registration of vehicle; surtax; amount; collection
6-3.5-4-7.3 · Surtax; amount; schedule
6-3.5-4-7.4 · Surtax reduction; credit; adjustment; refund

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