To receive a credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit the following to the department:

1. (1) The certification of the corporation stating the applicable credit percentage approved by the corporation under section 17(b) of this chapter.

2. (2) All other information that the department determines is necessary for:

   1. (A) the calculation for the credit provided by this chapter; and
   2. (B) the determination of whether an expenditure was a qualified investment.

As added by P.L.158-2019, SEC.29.