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• B . NO . <br /> 1 In the case of a successor employer referred to in <br /> 2 Section 3306(b)(1) of the Internal Revenue Code the determination of the <br /> 3 amount of the tax credit allowable under this section with respect to wages <br /> 4 paid by the successor employer shall be made in the same manner as if the <br /> 5 wages were paid by the predecessor employer referred to in the section. <br /> 6 fg) Claims for the tax credit under this section, including any <br /> 7 amended claims, shall be filed on or before the end of the twelfth month <br /> 8 following the taxable year for which the credit may be claimed. Failure to <br /> 9 comply with the foregoing provision shall constitute a waiver of the right to <br /> 10 claim the tax credit. <br /> 11 (h) The Director of Taxation: <br /> 12 (1) Shall prepare any forms necessary to claim a credit under <br /> 13 this section; <br /> 14 (2) May require a taxpayer to furnish reasonable information <br /> 15 to ascertain the validity of a claim for credit; and <br /> 16 (3) May adopt rules pursuant to Chapter 91 to effectuate the <br /> 17 purposes of this Section. <br /> 18 (i) For purposes of this section: <br /> 19 "Individual with a disability" means an individual having a <br /> 20 physical or intellectual impairment that substantially limits one or <br /> 21 more major life activities, having a record of that impairment, or being <br /> 4 <br />