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.As added by P.L.158-2019, SEC.29.
Indiana Legal Code