Indiana Code § 6-3.1-34.6-9

Maximum credit amount for vehicles placed into service in taxable years beginning after December 31, 2013
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Sec. 9. This section does not apply to a taxable year beginning after December 31, 2012, and before January 1, 2014. The total amount of the tax credits granted to a person under this chapter for a particular taxable year may not exceed one hundred fifty thousand dollars ($150,000).

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