{"data":{"id":"us-in/ic-6-3.1-45-10","jurisdiction":"us-in","citation":"IC 6-3.1-45-10","heading":"Claiming credit; annual state tax return; required information","body":"Sec. 10. To receive the credit provided by 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:\n(1) information verifying that the taxpayer's qualified investment was made with respect to a small modular nuclear reactor that will be manufactured in Indiana; and\n(2) all information that the department determines is necessary for the calculation of the credit provided by this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-45-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8fcf5ec2c17829aa5319fbd4f0e13966a1c72a6b30de1170a9d908949691186c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-45-9","next":"us-in/ic-6-3.5-4-0.1"},"notice":"GroundRules: Original legal text. Not legal advice."}