Sec. 6. 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 or permanently set aside in a special account for the approved program or purpose. IC 6-3.1-10 Chapter 10. Enterprise Zone Investment Cost Credit 6-3.1-10-1 "Enterprise zone" defined 6-3.1-10-1.7 "Pass through entity" defined 6-3.1-10-2 "Qualified investment" defined 6-3.1-10-2.5 "SIC Manual" defined 6-3.1-10-3 "State tax liability" defined 6-3.1-10-4 "Taxpayer" defined 6-3.1-10-5 "Transfer ownership" defined 6-3.1-10-6 Credit for qualified investment; amount 6-3.1-10-6.5 Pass through entity; credit 6-3.1-10-7 Carryover of excess credit 6-3.1-10-8 Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership 6-3.1-10-9 Claiming credit 6-3.1-10-10 Program expiration; treatment of credit carryovers
‹ 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.