- (a) A business enterprise shall complete and file Form DP-165, “Research & Development Tax Credit Application,” with the department’s commissioner by June 30 following the taxable period, to apply for a research and development tax credit.
- (b) The application shall be accompanied by federal Form 6765, Credit for Increasing Research Activities.
Source. #7178, eff 12-23-99 (from Rev 2411.10), EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16 (formerly Rev 2411.11)