Section 6-3.1-18-9 - [Effective 7/1/2024] Application for tax credit; proof of payment(a) The community development corporation or community based organization, on behalf of a business firm or person that desires to claim a tax credit as provided in this chapter, shall file with the authority, in the form approved by the authority, documentation stating the amount of the qualified contribution that would qualify for a tax credit, and the amount allocated to the business firm or person to be claimed as a credit.(b) The department shall promptly notify a business firm or person whether, or the extent to which, the tax credit is allowable in the state fiscal year in which the tax return claiming the credit is filed, as provided in section 6 of this chapter. (c) The department shall consider documentation from the authority as proof of payment, setting forth that the amount to be claimed as a credit under this chapter has been paid to a community development corporation or a community based organization as a qualified contribution to the fund of the community development corporation or the community based organization fund for the current state fiscal year, or permanently set aside in a special account to be used solely for this fund.Amended by P.L. 124-2024,SEC. 26, eff. 7/1/2024.Amended by P.L. 50-2016, SEC. 12, eff. 3/21/2016.As added by P.L. 15-1997, SEC.2.This section is set out more than once due to postponed, multiple, or conflicting amendments.