Indiana Code 6-1.1-8.2-6. Filing expenditure statement
Current as of: 2024 | Check for updates
|
Other versions
Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:
(2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19.
(1) in the form prescribed by the department of local government finance; and
Terms Used In Indiana Code 6-1.1-8.2-6
- qualified expenditures: means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer. See Indiana Code 6-1.1-8.2-1
- taxpayer: means a railcar company (as defined by Indiana Code 6-1.1-8.2-2
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.