Sec. 7.5. The corporation shall do the following:
(1) Evaluate a taxpayer's relocation project for the taxpayer's eligibility for a tax credit under this chapter.
(2) Certify the eligibility of taxpayers that meet the requirements for a tax credit under this chapter.
(3) Determine the percentage used to calculate the amount of a tax credit under section 9 of this chapter.
(4) Certify the information required under section 12 of this chapter.
As added by P.L.288-2013, SEC.63.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit
6-3.1-30-1. "Corporate Headquarters"
6-3.1-30-2. "Eligible Business"
6-3.1-30-3. "Pass Through Entity"
6-3.1-30-4. "Qualifying Project"
6-3.1-30-5. "Relocation Costs"
6-3.1-30-6. "State Tax Liability"
6-3.1-30-7.1. "Venture Capital"
6-3.1-30-7.5. Duties of the Corporation
6-3.1-30-9. Determination of Tax Credit Amount
6-3.1-30-10. Pass Through Entity; Shareholder, Partner, or Member
6-3.1-30-11. Carryover; Unused Tax Credit; Refundable at the Discretion of the Corporation
6-3.1-30-12. Claiming Tax Credit; Returns; Information Required by Department of State Revenue
6-3.1-30-13. Determination of Expenses Resulting From Relocation
6-3.1-30-14. Application; Requirement to Enter Into an Agreement With the Corporation