- (a) To obtain a deduction under this chapter, a manufacturer must file an application on forms prescribed by the department of local government finance with the auditor of the county in which the investment property is located. A person that timely files a personal property return under IC 6-1.1-3-7 (a) for the year in which the investment property is installed must file the application between January 1 and May 15 of that year. A person that obtains a filing extension under IC 6-1.1-3-7 (b) for the year in which the investment property is installed must file the application between January 1 and the extended due date for that year.
(b) The deduction application required by this section must contain the following information:
- (1) The name of the owner of the investment property.
- (2) A description of the investment property.
- (3) Proof of purchase of the investment property and proof of the date the investment property was installed.
- (4) The amount of the deduction claimed.
As added by P.L.215-2003, SEC.1. Amended by P.L.245-2015, SEC.18; P.L.203-2016, SEC.20.