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Page9 NO <br /> . <br /> 1 The director of health may adopt rules under chapter 91 as <br /> 2 necessary to implement the certification requirements under this <br /> 3 section. <br /> 4 (f) The director of taxation: <br /> 5 (1) Shall prepare any forms that may be necessary to claim <br /> 6 a tax credit under this section; <br /> 7 (2) May require the taxpayer to furnish reasonable <br /> 8 information to ascertain the validity of the claim for <br /> 9 the tax credit made under this section; and <br /> 10 (3) May adopt rules under chapter 91 necessary to <br /> 11 effectuate the purposes of this section. <br /> 12 (g) If the tax credit under this section exceeds the <br /> 13 taxpayer' s income tax liability, the excess of the credit over <br /> 14 liability may be used as a credit against the taxpayer' s income <br /> 15 tax liability in subsequent years until exhausted. All claims <br /> 16 for the tax credit under this section, including amended claims, <br /> 17 shall be filed on or before the end of the twelfth month <br /> 18 following the close of the taxable year for which the credit may <br /> 19 be claimed. Failure to comply with. the foregoing provision <br /> 20 shall constitute a waiver of the right to claim the credit. <br /> 21 (h) As used in this section: <br />