FOR DEPARTMENT USE ONLY
CCP-100
Indiana Department of Revenue
(R5 / 8-12)
Approval Amt.
Coal Combustion Credit Application
Approved date
Indicate 12-month period covered for which coal combustion products were obtained and used: From ___________ To ___________
A. Information section
Company Name
TID (Taxpayer Identification Number) FID (Federal Identification Number)
Indiana Location Address
City
State
ZIP Code
B. Qualifying manufacturer
Note: A taxpayer that obtains a deduction under IC 6-11-44 may not obtain a credit
under this chapter for the same taxable year.
A qualifying manufacturer is a taxpayer that obtains and uses coal combustion products for the manufacturing of recycled
components as defined in IC 6-3.1-25.2-3 and is one of the following: (Check one)
1.
A new business
2.
An existing business that during a taxable year in which the taxpayer claims a credit under this chapter begins
manufacturing recycled components
3.
An existing business that during a taxable year in which the taxpayer claims a credit under this chapter increases
acquisitions of coal combustion products by the amount determined in Section D
Increase of ___________ tons (enter amount from step 2, line 3 calculations) to qualify
C. Credit amount if you qualify for the credit under Section B1 or B2
1. For taxpayers qualifying for the credit under Section B(1) or B(2), the credit is equal to the number of tons of coal combustion
products obtained and used in the taxable year multiplied by $2.
Tons obtained & used
Multiplied by
x
$2
Available credit
D. Calculations for existing business increasing coal combustion products acquisition
Step 1: Determine the total amount of coal combustion products obtained
Year
Product Obtained (tons)
by the manufacturer for each of the three years prior to the period for which
______
__________________
you are requesting credit. Enter the largest amount on line 1, step 2.
______
__________________
______
__________________
Step 2: Determine the product of the step 1 amount multiplied by one-tenth (.10):
1. Amount from step 1
2.
Multiplied by
X
.10
3.
Product
(tons)
4.
Add lines 1 and 3
(Enter total on line 2, step 3)
Stop. If the amount on line 4 is greater than the amount purchased for the credit year, you do
not qualify for a credit.
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