Sec. 12. 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 the corporation‘s certification of the following information:

(1) Proof of the taxpayer’s relocation costs.

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Terms Used In Indiana Code 6-3.1-30-12

  • relocation costs: means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. See Indiana Code 6-3.1-30-5
  • taxpayer: means an individual or entity:

    Indiana Code 6-3.1-30-7

(2) All other information that the department determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.10; P.L.288-2013, SEC.66; P.L.118-2024, SEC.12.