Indiana Code § 6-3.1-26-27

Credit subject to annual aggregate credit limit
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Sec. 27. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9 .   IC 6-3.1-27 Chapter 27. Repealed   IC 6-3.1-28 Chapter 28. Repealed   IC 6-3.1-29 Chapter 29. Coal Gasification Technology Investment Tax Credit               6-3.1-29-0.1 Application of chapter; severability             6-3.1-29-1 Legislative intent; use of women and minority businesses as vendors             6-3.1-29-2 "Commission"             6-3.1-29-3 "Corporation"             6-3.1-29-4 "Department"             6-3.1-29-4.5 "Fluidized bed combustion technology"             6-3.1-29-5 "Indiana coal"             6-3.1-29-6 "Integrated coal gasification powerplant"             6-3.1-29-7 "Minority"             6-3.1-29-8 "Minority business enterprise"             6-3.1-29-9 "Pass through entity"             6-3.1-29-10 "Qualified investment"             6-3.1-29-11 "State tax liability"             6-3.1-29-12 "Taxpayer"             6-3.1-29-13 "Women's business enterprise"             6-3.1-29-14 Credit             6-3.1-29-15 Computation of credit amount             6-3.1-29-16 Limitations on use of credit             6-3.1-29-17 Preconstruction application for credit             6-3.1-29-18 Conditions for granting credit application             6-3.1-29-19 Terms of required agreement; certificate of compliance             6-3.1-29-20 Allocation of credit among shareholders, partners, and members             6-3.1-29-20.5 Assignability of credit by contract             6-3.1-29-20.7 Findings; election to receive refundable credit             6-3.1-29-21 Claiming tax credit

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