{"data":{"id":"us-in/ic-6-3.1-36-7","jurisdiction":"us-in","citation":"IC 6-3.1-36-7","heading":"Application for tax credit; certification of eligibility","body":"Sec. 7. (a) A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application.\n(b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter.\n(c) The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.\n(d) If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 36. Film and Media Production Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-36-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b5889c9b2529e9e43aa2d05f741e21bcddb9106ca478e2cbf27978f521d5ee5d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-36-6","next":"us-in/ic-6-3.1-36-8"},"notice":"GroundRules: Original legal text. Not legal advice."}