Tax Credit Authorization

01. Claiming Tax Credit. No business entity may claim a tax credit unless the business entity has a tax credit authorization issued by the Department. A business entity may claim a tax credit on its tax return, in the amount listed on the tax credit authorization for the year listed on the tax credit authorization. (3-31-22) 02. Duplicate Copy. The Department must provide a duplicate copy of any tax credit authorization to the Tax Commission. (3-31-22) 181. -- 189. (RESERVED)