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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 18. Individual Development Account Tax Credit
6-3.1-18-4.5. "Qualified contribution"
Universal Citation: IN Code § 6-3.1-18-4.5 (2018)
IC 6-3.1-18-4.5 "Qualified contribution"
Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation has received an allocation of tax credits under IC 4-4-28-13.
As added by P.L.50-2016, SEC.10.
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