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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit
6-3.1-30-12. Claiming tax credit; returns; information required by department of state revenue
Universal Citation: IN Code § 6-3.1-30-12 (2019)
IC 6-3.1-30-12 Claiming tax credit; returns; information required by department of state revenue
Sec. 12. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the corporation's certification of the following information:
(1) Proof of the taxpayer's relocation costs.
(2) Proof that the taxpayer is employing in Indiana the number of employees required by section 8 of this chapter.
(3) All other information that the department determines is necessary for the calculation of the credit provided by this chapter.
As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.10; P.L.288-2013, SEC.66.
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