TITLE 14: COMMERCE
SUBTITLE C: ECONOMIC DEVELOPMENT
CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
PART 529 SMALL BUSINESS JOB CREATION TAX CREDIT ACT
SECTION 529.100 TAX CREDIT CERTIFICATE
Section 529.100 Tax Credit Certificate
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]