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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 26. Hoosier Business Investment Tax Credit
6-3.1-26-22. Certificate of verification
Universal Citation: IN Code § 6-3.1-26-22 (2018)
IC 6-3.1-26-22 Certificate of verification
Sec. 22. A taxpayer claiming a credit under this chapter shall submit to the department of state revenue a copy of the corporation's certificate of verification under this chapter for the taxable year. However, failure to submit a copy of the certificate does not invalidate a claim for a credit.
As added by P.L.224-2003, SEC.197. Amended by P.L.145-2016, SEC.33.
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