Ind. Code § 6-3.1-18-9

Current through P.L. 171-2024
Section 6-3.1-18-9 - [Effective Until 7/1/2024] Application for tax credit; proof of payment
(a) A person that or an individual who desires to claim a tax credit as provided in this chapter shall file with the department, in the form approved by the department, an application stating the amount of the qualified contribution that the person or individual proposes to make and the amount sought to be claimed as a credit.
(b) The department shall promptly notify an applicant whether, or the extent to which, the tax credit is allowable in the state fiscal year in which the application is filed, as provided in section 6 of this chapter. If the credit is allowable in that state fiscal year, the applicant shall within thirty (30) days after receipt of the notice file with the department a statement, in the form and accompanied by the proof of payment of the qualified contribution as the department may prescribe, setting forth that the amount to be claimed as a credit under this chapter has been paid through a qualified contribution as provided in section 6 of this chapter.
(c) The department may disallow any credit claimed under this chapter for which the statement or proof of payment is not filed within the thirty (30) day period.

IC 6-3.1-18-9

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.