Sec. 21. To receive the credit awarded by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department a copy of the commission's determination required under section 19 of this chapter, a copy of the taxpayer's certificate of compliance issued under section 19 of this chapter, and all information that the department determines is necessary for the calculation of the credit provided by this chapter. IC 6-3.1-30 Chapter 30. Headquarters Relocation Tax Credit 6-3.1-30-1 "Corporate headquarters" 6-3.1-30-1.5 "Corporation" 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 "Taxpayer" 6-3.1-30-7.1 "Venture capital" 6-3.1-30-7.5 Duties of the corporation 6-3.1-30-8 Tax credit 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 6-3.1-30-15 Provisions required in an agreement 6-3.1-30-16 Noncompliance with agreement; assessments 6-3.1-30-17 Credit subject to annual aggregate credit limit Revisor's Note: The effective date of IC 6-3.1-30 was changed to 1-1-2006 by P.L.137-2006, SEC.17.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.