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1 (1) Shall prepare any forms that may be necessary to claim <br />2 a tax credit under this section; <br />3 (2) May require the taxpayer to furnish reasonable <br />4 information to ascertain the validity of the claim for <br />5 the tax credit made under this section; and <br />6 (3) May adopt rules under chapter 91 necessary to <br />7 effectuate the purposes of this section. <br />8 (g) If the tax credit under this section exceeds the <br />9 taxpayer's income tax liability, the excess of the credit over <br />10 liability may be used as a credit against the taxpayer's income <br />11 tax liability in subsequent years until exhausted. All claims <br />12 for the tax credit under this section, including amended claims <br />13 shall be filed on or before the end of the twelfth month <br />14 following the close of the taxable year for which the credit may <br />15 be claimed. Failure to comply with the foregoing provision <br />16 shall constitute a waiver of the right to claim the credit. <br />17 (h) This section shall not apply to taxable vears <br />18 beginning after December 31, 2032. <br />19 (i) As used in this section: <br />20 "Aerobic treatment unit system" means an individual <br />21 wastewater system that consists of an aerobic treatment unit <br />22 tank, aeration device, piping, and a discharge method that is in <br />M <br />