Section 6-3.1-34-19 - Procedure to claim a credit To receive a 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 the following to the department:
(1) The certification of the corporation stating the applicable credit percentage approved by the corporation under section 17(b) of this chapter.(2) All other information that the department determines is necessary for:(A) the calculation for the credit provided by this chapter; and(B) the determination of whether an expenditure was a qualified investment.Added by P.L. 158-2019,SEC. 29, eff. 1/1/2020.