Laserfiche WebLink
. B . NO . <br /> 1 (c) Certification of an individual with a disability for the purpose of <br /> 2 claiming a credit under this section shall be submitted to the department of <br /> 3 taxation on forms prescribed by the department of taxation. <br /> 4 (d) An individual shall not be treated as an individual with a <br /> 5 disability unless, on or before the day on which the individual begins work for <br /> 6 the employer, the employer has received certification from a qualified <br /> 7 physician. If an individual has been certified as an individual with a <br /> 8 disability and the certification is incorrect because it was based on false <br /> 9 information provided by the individual, the certification shall be revoked and <br /> 10 wages paid by the employer after the date on which notice of revocation is <br /> 11 received by the employer shall not be treated as qualified wages. <br /> 12 In any request for a certification of an individual as an individual with <br /> 13 a disability, the employer shall certify that a good faith effort was made to <br /> 14 determine that such individual is an individual with a disability. <br /> 15 (e) The following wages paid to an individual with a disability are <br /> 16 ineligible to be claimed by the employer for this credit: <br /> 17 (1) No wages shall be taken into account under this section <br /> 18 with respect to an individual with a disability who: <br /> 19 a. Bears any of the relationships described in <br /> 20 section 1 52(d)(2)(A) through (G) of the Internal <br /> 21 Revenue Code to the taxpayer, or, if the taxpayer is <br /> 2 <br />