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.B. NO. <br />1 wages were paid by the predecessor employer referred to in section 3306(b)(1) <br />2 of the Internal Revenue Code. <br />3 ig2 Claims for the tax credit under this section, including any <br />4 amended claims, shall be filed on or before the end of the twelfth month <br />5 following the taxable year for which the credit may be claimed. Failure to <br />6 comply with the foregoing provision shall constitute a waiver of the right to <br />7 claim the tax credit. <br />8 hh) The director of taxation: <br />9 (1) Shall prepare any forms necessary to claim a _credit under <br />10 this section: <br />11 (2) May require a taxpayer to furnish reasonable information <br />12 to ascertain the validity of a claim for credit: and <br />13 (3) Many adopt rules pursuant to chapter 91 to effectuate the <br />14 purposes of this section. <br />15 (i For purposes of this section: <br />16 "Individual with a disability" means an individual having a <br />17 -physical or intellectual impairment that substantially limits one or <br />18 more major life activities, having a record of that impairment, or being <br />19 regarded as having that impairment: provided that the disabling <br />20 impairment is certified by a qualified physician. <br />21 "Qualified phvsician' means: <br />4 <br />