Sec. 16. The following may adopt rules under IC 4-22-2 to carry out this chapter: (1) The department of state revenue. (2) The division. IC 6-3.1-22.2 Chapter 22.2. Repealed IC 6-3.1-23 Chapter 23. Repealed IC 6-3.1-23.8 Chapter 23.8. Repealed IC 6-3.1-24 Chapter 24. Venture Capital Investment Tax Credit 6-3.1-24-1 "Pass through entity" defined 6-3.1-24-2 "Qualified Indiana business" defined 6-3.1-24-2.5 "Qualified Indiana investment fund" 6-3.1-24-3 "Qualified investment capital" defined 6-3.1-24-4 "State tax liability" defined 6-3.1-24-4.5 "Substantial presence" 6-3.1-24-5 "Taxpayer" defined 6-3.1-24-6 Credit; eligibility 6-3.1-24-7 Certification of qualified Indiana business; forms; fee 6-3.1-24-7.5 Certification of qualified Indiana investment fund; forms 6-3.1-24-8 Maximum allowable credit; notice to investors 6-3.1-24-8.5 Maximum allowable credit; qualified investment fund; notice to investors 6-3.1-24-9 Repealed 6-3.1-24-10 Repealed 6-3.1-24-11 Pass through entity; eligibility of owners, shareholders, or members for credit 6-3.1-24-12 Carryover of unused tax credit; assignment of all or part of the credit 6-3.1-24-12.5 Certification of investment plan; application; proof of investment within two years 6-3.1-24-13 Returns; submission of certificates from Indiana economic development corporation 6-3.1-24-14 Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law 6-3.1-24-15 Maximum annual statewide allowance for credits
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.