Indiana Code 6-3.1-7-5. Claiming of credit on annual state tax return
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Indiana Code 6-3.1-7-5
- Qualified loan: means a loan made to an entity that uses the loan proceeds for:
Indiana Code 6-3.1-7-1
- Taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. See Indiana Code 6-3.1-7-1
Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether a loan is a qualified loan.
As added by P.L.51-1984, SEC.1.