{"data":{"id":"us-in/ic-6-3.1-7-5","jurisdiction":"us-in","citation":"IC 6-3.1-7-5","heading":"Claiming of credit on annual state tax return","body":"Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his 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 calculation of the credit provided by this chapter and for the determination of whether a loan is a qualified loan.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 7. Enterprise Zone Loan Interest Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-7-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1ce9f28497f0ed3d36af0ae1fc98fb5125d958235c487e7c354501961dc1d31b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-7-4","next":"us-in/ic-6-3.1-7-6"},"notice":"GroundRules: Original legal text. Not legal advice."}