Sec. 7. (a) A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application.
(b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter.
(c) The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.
(d) If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter.
As added by P.L.135-2022, SEC.19.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 36. Film and Media Production Tax Credit
6-3.1-36-2. "Qualified Applicant"
6-3.1-36-3. "Qualified Media Production"
6-3.1-36-4. "Qualified Production Expenses"
6-3.1-36-5. "State Tax Liability"
6-3.1-36-7. Application for Tax Credit; Certification of Eligibility
6-3.1-36-8. Determination of Tax Credit Amount
6-3.1-36-9. Pass Through Entity; Shareholder, Partner, or Member
6-3.1-36-10. Claiming of Credit on State Tax Return
6-3.1-36-12. Credit Subject to Annual Aggregate Credit Limit