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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
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
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