Indiana Code 6-3.1-19-6. Method of claiming credit; submission of information
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Terms Used In Indiana Code 6-3.1-19-6
- qualified investment: means the amount of a taxpayer's expenditures that is:
Indiana Code 6-3.1-19-2
- taxpayer: means an individual or entity that has any state and local tax liability. See Indiana Code 6-3.1-19-2.5
Sec. 6. To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer’s annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure was for a qualified investment.
As added by P.L.125-1998, SEC.3.