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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 9. Neighborhood Assistance Credits
6-3.1-9-6. Allowable years of credit
Universal Citation: IN Code § 6-3.1-9-6 (2018)
IC 6-3.1-9-6 Allowable years of credit
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.
As added by P.L.51-1984, SEC.1.
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