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2021 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit
6-3.1-30-14. Application; Requirement to Enter Into an Agreement With the Corporation
Universal Citation: IN Code § 6-3.1-30-14 (2021)
Sec. 14. (a) To be awarded a credit under this chapter, a taxpayer must submit an application to the corporation and enter into an agreement with the corporation.
(b) The corporation shall prescribe the form of the application.
(c) A taxpayer may claim a credit awarded after June 30, 2019, against the taxpayer's state tax liability for a taxable year only if the corporation awards a credit to the taxpayer and enters into an agreement with the taxpayer under section 15 of this chapter. The corporation may deny an application for a credit under this chapter in its sole discretion. A taxpayer may not seek judicial review of a decision by the corporation to deny a taxpayer's application for a credit.
As added by P.L.158-2019, SEC.26.
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