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ILMJII NO . <br /> 1 (2) No wages shall be taken into account under this section <br /> 2 with respect to any elderly individual if, prior to the day the individual <br /> 3 is hired by the employer, the individual had been employed by the <br /> 4 employer at any time. <br /> 5 (d) In the case of a successor employer referred to in section <br /> 6 3306(b)(1) of the Internal Revenue Code, the determination of the amount of <br /> 7 the tax credit allowable under this section with respect to wages paid by the <br /> 8 successor employer shall be made in the same manner as if the wages were <br /> 9 paid by the predecessor employer referred to in the section. <br /> 10 (e) Claims for the tax credit under this section, including any <br /> 11 amended claims, shall be filed on or before the end of the twelfth month <br /> 12 following the taxable year for which the credit may be claimed. Failure to <br /> 13 comply with the foregoing provision shall constitute a waiver of the'right to <br /> 14 claim the tax credit. <br /> 15 (1) The director of taxation: <br /> 16 (1) Shall prepare any forms necessary to claim a credit under <br /> 17 this section; <br /> 18 (2) May require a taxpayer to furnish reasonable information <br /> 19 to ascertain the validity of a claim for credit; and <br /> 20 (3) May adopt rules pursuant to chapter 91 to effectuate the <br /> 21 purposes of this section. <br /> 3 <br />