6-3.1-26-13. Entitlement to credit

IN Code § 6-3.1-26-13 (2019) (N/A)
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Sec. 13. A taxpayer that:

(1) is awarded a tax credit under this chapter by the corporation; and

(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;

is entitled to a credit against the taxpayer's state tax liability in a taxable year.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.