Indiana Code 6-3.1-37.2-13. Claiming of credit and submission of certification
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Terms Used In Indiana Code 6-3.1-37.2-13
- qualified investment: means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site. See Indiana Code 6-3.1-37.2-3
- taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. See Indiana Code 6-3.1-37.2-5
Sec. 13. To receive the credit provided 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 of state revenue. The taxpayer shall submit to the department of state revenue the certification of the corporation stating the percentage of credit allowable under this chapter and all other information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure is for a qualified investment.
As added by P.L.214-2023, SEC.2.