Effective 7-1-2023.
Sec. 9. To receive the state tax credit provided by this chapter, a holder of a state tax credit must claim the credit on the holder's annual state tax return in the manner prescribed by the department. The holder of the state tax credit shall submit to the department all information that the department determines is necessary for the calculation of the state tax credit.
As added by P.L.137-2022, SEC.52.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 35. Affordable and Workforce Housing Tax Credit
6-3.1-35-1. Applicability; Applications
6-3.1-35-3. Amount of Credit; Computation
6-3.1-35-5. Allocation of the Credit by Pass Through Entities That Do Not Have State Tax Liability
6-3.1-35-7. Requirements to Be Awarded a Credit; Maximum Amount of Credits
6-3.1-35-8. Annual Aggregate Credit Limit
6-3.1-35-9. Procedures to Claim a Credit