Indiana Code — Title 6 (Taxation)
IC 6-3.1-7-5
Claiming of credit on annual state tax return
Official textiga.in.govlast amended
Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his 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 calculation of the credit provided by this chapter and for the determination of whether a loan is a qualified loan.
As added by P.L.51-1984, SEC.1.
Amendment history
As added by P.L.51-1984, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-4-2 · Amount of credit; computation
- 6-3.1-4-2.5 · Amount of credit; alternative computation
- 6-3.1-4-3 · Unused credits carried forward
- 6-3.1-4-4 · Application of Internal Revenue Code provisions
- 6-3.1-4-5 · Qualified research expenses; determination
- 6-3.1-4-6 · Federal credit expiration date inapplicable
- 6-3.1-4-7 · Pass through entity; shareholder, partner, or member
- 6-3.1-4-8 · Disclosure of reasons for not claiming the federal credit
- 6-3.1-7-1 · Definitions
- 6-3.1-7-2 · Eligible taxpayers; amount of credit; pass through entities
- 6-3.1-7-3 · Credit carryover
- 6-3.1-7-4 · Credit; allocation to state tax liability
- 6-3.1-7-5 · Claiming of credit on annual state tax return
- 6-3.1-7-6 · Disallowance of credit
- 6-3.1-7-7 · Tax credit report
- 6-3.1-7-8 · Program expiration; treatment of credit carryovers
- 6-3.1-9-1 · Definitions
- 6-3.1-9-2 · Eligible persons; application for allocation of tax credits;
- 6-3.1-9-3 · Amount of credit; application; pass through entities;
- 6-3.1-9-4 · Documentation for credit; form; contents; priority…
- 6-3.1-9-5 · Amount of tax credits allowed
- 6-3.1-9-6 · Allowable years of credit
- 6-3.1-10-1 · "Enterprise zone" defined
- 6-3.1-10-1.7 · "Pass through entity" defined
- 6-3.1-10-2 · "Qualified investment" defined