Indiana Code 6-3.1-24-13. Returns; submission of certificates from Indiana economic development corporation
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Terms Used In Indiana Code 6-3.1-24-13
- 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.
- taxpayer: means an individual or entity, including a pass through entity, that has any state tax liability. See Indiana Code 6-3.1-24-5
Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer’s state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department, along with the taxpayer’s state tax return or returns, a copy of the certificate issued by the Indiana economic development corporation to the taxpayer under section 12.5(f) of this chapter and all information that the department determines is necessary for the calculation of the credit provided by this chapter.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.7; P.L.4-2005, SEC.101.