Illinois Administrative Code
Title 14 - COMMERCE
Part 529 - SMALL BUSINESS JOB CREATION TAX CREDIT ACT
Section 529.100 - Tax Credit Certificate

Universal Citation: 14 IL Admin Code ยง 529.100

Current through Register Vol. 47, No. 25, June 23, 2023

a) Upon receipt of applicant verification that compliance was maintained in accordance within Section 529.90, the Department shall provide the applicant with a tax credit certificate. The certificate shall include the following:

1) The name and taxpayer identification number of the applicant.

2) The date on which the certificate is issued.

3) The credit amount.

4) Any other information the Department determines to be appropriate. [35 ILCS 25/35 ]

b) An applicant claiming a credit under the Act shall submit to the Illinois Department of Revenue a copy of each certificate issued under Section 35 of the Act with the first return for which the credit shown on the certificate is claimed. However, failure to submit a copy of the certificate with the applicant's return shall not invalidate a claim for a credit. [35 ILCS 25/40 ]

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.