Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:

(1) in the form prescribed by the department of local government finance; and

Terms Used In Indiana Code 6-1.1-8.2-6

  • qualified expenditures: means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer. See Indiana Code 6-1.1-8.2-1
  • taxpayer: means a railcar company (as defined by Indiana Code 6-1.1-8.2-2
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19.

As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.

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