Laserfiche WebLink
.B. NO. <br />1 (d) In the case of a successor em -plover referred to in section <br />z 3306(b)(1) of the Internal Revenue Code, the determination of the amount of <br />3 the tax credit allowable under this section with respect to wages paid by the <br />4 successor employer shall be made in the same manner as if the wages were <br />5 paid by the predecessor employer referred to in section 3306(b)(1) of the <br />6 Internal Revenue Code. <br />7 (e) Claims for the tax credit under this section, including any <br />8 amended claims, shall be filed on or before the end of the twelfth month <br />9 following the taxable year for which the credit may be claimed. Failure to <br />10 comply with the foregoing provision shall constitute a waiver of the right to <br />11 claim the tax credit. <br />1zfL) The director of taxation: <br />13 L11 Shall prepare any forms necessary to claim a credit under <br />14 this section: <br />15() May require a taxpayer to furnish reasonable information <br />16 to ascertain the validity of a claim for credit: and <br />17 (3) May adopt rules pursuant to chapter 91 to effectuate the <br />18 purposes of this section. <br />19 (g) For purposes of this section: <br />20 "Elderly individuaF means an individual who is sixty-seven <br />21 years of age or older. <br />3 <br />