To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:

1. (1) in the form prescribed by the department of local government finance; and
2. (2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19 .

As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.