2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 15. Tax Credit for Computer Equipment Donations
6-3.1-15-7. Taxpayers entitled to credit; credit not allowed for donations made in a taxable year beginning after December 31, 2015; expiration

Universal Citation: IN Code § 6-3.1-15-7 (2017)
IC 6-3.1-15-7 Taxpayers entitled to credit; credit not allowed for donations made in a taxable year beginning after December 31, 2015; expiration

     Sec. 7. (a) A taxpayer that has donated during the taxable year qualified computer equipment to a service center is entitled to a tax credit as provided in section 8 of this chapter.

     (b) A taxpayer is not entitled to a credit under this chapter for a donation made in a taxable year beginning after December 31, 2015.

     (c) This chapter expires January 1, 2018.

As added by P.L.43-1992, SEC.11. Amended by P.L.250-2015, SEC.26.

 

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