Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid. IC 6-3.1-19 Chapter 19. Community Revitalization Enhancement District Tax Credit 6-3.1-19-1 "State and local tax liability" 6-3.1-19-1.5 "Pass through entity" 6-3.1-19-2 "Qualified investment" 6-3.1-19-2.5 "Taxpayer" 6-3.1-19-3 Entitlement to credit; amount; assignment 6-3.1-19-4 Credit carryover; carryback or refund unavailable 6-3.1-19-5 Ineligibility for credit to extent of reduction or cessation of operations in Indiana; eligibility determinations; criteria; appeals 6-3.1-19-5.5 Repealed 6-3.1-19-6 Method of claiming credit; submission of information 6-3.1-19-7 Credit subject to annual aggregate credit limit
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