Indiana Code 6-3.1-26-25. Biennial evaluation; reporting requirements
(b) The department shall submit information to the corporation concerning the use of the credit for logistics investments under this chapter. The information submitted by the department must include the following with regard to the previous calendar year for logistics investments:
Terms Used In Indiana Code 6-3.1-26-25
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-26-2.5
- taxpayer: means an individual, a corporation, a partnership, or other entity that has state tax liability. See Indiana Code 6-3.1-26-11
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) The name and address of each taxpayer claiming the credit and the amount of the credit applied for by and granted to each taxpayer.
(c) The corporation shall include information received or compiled under this section in the economic incentives and compliance report submitted under IC 5-28-28 for the calendar year in which the evaluation is completed.
As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.113; P.L.288-2013, SEC.59; P.L.145-2016, SEC.35; P.L.130-2018, SEC.27.