6-3.1-31.9-11. Taxpayers entitled to the credit

IN Code § 6-3.1-31.9-11 (2019) (N/A)
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Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.

Sec. 11. 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.223-2007, SEC.4.