{"data":{"id":"us-in/ic-6-3.1-38.1-11","jurisdiction":"us-in","citation":"IC 6-3.1-38.1-11","heading":"Claiming tax credit","body":"Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's 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 allowance of the credit provided by this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38.1-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2210b548ac87fe20e086609ff568d7a39172da76f9bfe6536b1d440c13fc05a4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.1-10","next":"us-in/ic-6-3.1-38.1-12"},"notice":"GroundRules: Original legal text. Not legal advice."}