Indiana Code 6-3.1-29-21. Claiming tax credit
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Terms Used In Indiana Code 6-3.1-29-21
- commission: refers to the Indiana utility regulatory commission. See Indiana Code 6-3.1-29-2
- department: refers to the department of state revenue. See Indiana Code 6-3.1-29-4
- taxpayer: means a person, a corporation, a partnership, or other entity that makes a qualified investment. See Indiana Code 6-3.1-29-12
Sec. 21. To receive the credit awarded by this chapter, a taxpayer must claim the credit on the taxpayer’s annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department a copy of the commission‘s determination required under section 19 of this chapter, a copy of the taxpayer’s certificate of compliance issued under section 19 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.191-2005, SEC.15.