Indiana Code 6-3.1-26-22. Certificate of verification
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Terms Used In Indiana Code 6-3.1-26-22
- 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
Sec. 22. A taxpayer claiming a credit under this chapter shall submit to the department of state revenue a copy of the corporation‘s certificate of verification under this chapter for the taxable year. However, failure to submit a copy of the certificate does not invalidate a claim for a credit.
As added by P.L.224-2003, SEC.197. Amended by P.L.145-2016, SEC.33.