6-3.1-14-7. Procedures to obtain tax credit

IN Code § 6-3.1-14-7 (2019) (N/A)
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Sec. 7. To obtain a maternity home tax credit provided by this chapter, a taxpayer must:

(1) file an application with the board on a form prescribed by the board;

(2) claim the credit in the manner prescribed by the department of state revenue; and

(3) file with the department a copy of the application completed and approved by the board stating the credit allowed.

As added by P.L.117-1990, SEC.2.