{"data":{"id":"us-in/ic-6-3.1-30-14","jurisdiction":"us-in","citation":"IC 6-3.1-30-14","heading":"Application; requirement to enter into an agreement with the corporation","body":"Sec. 14. (a) To be awarded a credit under this chapter, a taxpayer must submit an application to the corporation and enter into an agreement with the corporation.\n(b) The corporation shall prescribe the form of the application.\n(c) A taxpayer may claim a credit awarded after June 30, 2019, against the taxpayer's state tax liability for a taxable year only if the corporation awards a credit to the taxpayer and enters into an agreement with the taxpayer under section 15 of this chapter. The corporation may deny an application for a credit under this chapter in its sole discretion. A taxpayer may not seek judicial review of a decision by the corporation to deny a taxpayer's application for a credit.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30. Headquarters Relocation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"84b85d476d71f4857b34a0cd76faf61f7d3579ae2611dd2f4daab936d1db4b35","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-13","next":"us-in/ic-6-3.1-30-15"},"notice":"GroundRules: Original legal text. Not legal advice."}