6-3.1-7-5. Claiming of credit on annual state tax return

IN Code § 6-3.1-7-5 (2019) (N/A)
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Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether a loan is a qualified loan.

As added by P.L.51-1984, SEC.1.