Sec. 13. 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, along with the taxpayer's state tax return or returns, a copy of the certificate issued by the Indiana economic development corporation to the taxpayer under section 12.5(f) 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.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.7; P.L.4-2005, SEC.101.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 24. Venture Capital Investment Tax Credit
6-3.1-24-1. "Pass Through Entity" Defined
6-3.1-24-2. "Qualified Indiana Business" Defined
6-3.1-24-2.5. "Qualified Indiana Investment Fund"
6-3.1-24-3. "Qualified Investment Capital" Defined
6-3.1-24-4. "State Tax Liability" Defined
6-3.1-24-4.5. "Substantial Presence"
6-3.1-24-5. "Taxpayer" Defined
6-3.1-24-6. Credit; Eligibility
6-3.1-24-7. Certification of Qualified Indiana Business; Forms; Fee
6-3.1-24-7.5. Certification of Qualified Indiana Investment Fund; Forms
6-3.1-24-8. Maximum Allowable Credit; Notice to Investors
6-3.1-24-8-b. Maximum Allowable Credit; Notice to Investors
6-3.1-24-8.5. Maximum Allowable Credit; Qualified Investment Fund; Notice to Investors
6-3.1-24-11. Pass Through Entity; Eligibility of Owners, Shareholders, or Members for Credit
6-3.1-24-12. Carryover of Unused Tax Credit; Assignment of All or Part of the Credit
6-3.1-24-12.5. Certification of Investment Plan; Application; Proof of Investment Within Two Years
6-3.1-24-13. Returns; Submission of Certificates From Indiana Economic Development Corporation