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. 48, No. 12, March 22, 2024
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 ]
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