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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 11. Industrial Recovery Tax Credit
- 6-3.1-11-1. "Applicable percentage"
- 6-3.1-11-2. Repealed
- 6-3.1-11-2.5. "Corporation"
- 6-3.1-11-3. Repealed
- 6-3.1-11-4. "Floor space"
- 6-3.1-11-5. "Industrial recovery site"
- 6-3.1-11-6. Repealed
- 6-3.1-11-7. Repealed
- 6-3.1-11-8. "Placed in service"
- 6-3.1-11-9. "Plant"
- 6-3.1-11-10. "Qualified investment"
- 6-3.1-11-11. "Rehabilitation"
- 6-3.1-11-12. "State tax liability"
- 6-3.1-11-13. "Taxpayer"
- 6-3.1-11-14. "Vacant"
- 6-3.1-11-15. Repealed
- 6-3.1-11-16. Credit for qualified investment; computation of amount; assignment of credit
- 6-3.1-11-17. Carryover of excess credit; carryback or refund of unused credit barred
- 6-3.1-11-18. Repealed
- 6-3.1-11-18.5. Application to enter into agreement with the corporation
- 6-3.1-11-19. Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites
- 6-3.1-11-19.5. Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit
- 6-3.1-11-20. Repealed
- 6-3.1-11-21. Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination
- 6-3.1-11-22. Application of credit against taxes owed; order; computation
- 6-3.1-11-23. Claiming of credit on annual tax return; certification; required information
- 6-3.1-11-24. Pass through entities
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