§40-18-211. Filing requirements.

(a) At the time of filing any tax return with the department in which any tariff credit is claimed under this article, the investing company or a transferee taxpayer, as the case may be, shall also file with the department an affidavit signed by an officer authorized to act on behalf of the investing company stating that the investing company was, during the tax year for which a tariff credit is claimed and, if applicable, as of the date of the transfer of the tariff credit to a transferee taxpayer, in compliance with this article and the conditions to the qualification for and the availability of the tariff credit herein authorized.

(b) For three consecutive tax years after the year in which the term of the qualifying project is completed, at the time of filing its income tax return with the department, the investing company shall also file with the department an affidavit signed by an officer authorized to act on behalf of the investing company stating that the investing company has maintained the minimum employment level during the previous tax year.

(Act 2011-648, p. 1651, §7.)