Sec. 6. To receive the credit provided by this section, 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 all 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 was for a qualified investment.
As added by P.L.125-1998, SEC.3.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 19. Community Revitalization Enhancement District Tax Credit
6-3.1-19-1. "State and Local Tax Liability"
6-3.1-19-1.5. "Pass Through Entity"
6-3.1-19-2. "Qualified Investment"
6-3.1-19-3. Entitlement to Credit; Amount; Assignment
6-3.1-19-4. Credit Carryover; Carryback or Refund Unavailable
6-3.1-19-6. Method of Claiming Credit; Submission of Information