Regulation .05 Requirements for Tax Credit Certification.
Regulation .05 Requirements for Tax Credit Certification.LinkCopy Citation
To claim a tax credit, a person operating an agricultural operation shall file a Certificate of Additional Fertilizer Expense for Income Tax Deduction. To obtain this certificate, a person shall submit the following to the Department:
A.
A signed Departmental form requesting a Certificate of Additional Fertilizer Expense for Income Tax Deduction;
B.
The nutrient recommendation summary page of the nutrient management plan;
C.
The nutrient management plan reporting form, characterizing the agricultural operation;
D.
Information, including copies of receipts, describing commercial fertilizer expenses in the base year; and
E.
Information, including copies of receipts, describing commercial fertilizer expenses for the year the tax credit is being claimed.