Sec. 22. A taxpayer claiming a credit under this chapter shall submit to the department of state revenue a copy of the corporation's certificate of verification under this chapter for the taxable year. However, failure to submit a copy of the certificate does not invalidate a claim for a credit. As added by P.L.224-2003, SEC.197. Amended by P.L.145-2016, SEC.33.
Certificate of verification
Ind. Code § 6-3.1-26-22, under Chapter 26. Hoosier Business Investment Tax Credit.
Ind. Code § 6-3.1-26-22