To obtain a maternity home tax credit provided by this chapter, a taxpayer must:
- (1) file an application with the board on a form prescribed by the board;
- (2) claim the credit in the manner prescribed by the department of state revenue; and
- (3) file with the department a copy of the application completed and approved by the board stating the credit allowed.
As added by P.L.117-1990, SEC.2.