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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 14. Maternity Home Tax Credit
6-3.1-14-7. Procedures to obtain tax credit
Universal Citation: IN Code § 6-3.1-14-7 (2018)
IC 6-3.1-14-7 Procedures to obtain tax credit
Sec. 7. To obtain a maternity home tax credit provided by this chapter, a taxpayer must:
(1) file an application with the board on a form prescribed by the board;
(2) claim the credit in the manner prescribed by the department of state revenue; and
(3) file with the department a copy of the application completed and approved by the board stating the credit allowed.
As added by P.L.117-1990, SEC.2.
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