15.20.09.05

.05 Requirements for Tax Credit Certification.

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.