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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 10. Enterprise Zone Investment Cost Credit
6-3.1-10-2. "Qualified investment" defined
Universal Citation: IN Code § 6-3.1-10-2 (2019)
IC 6-3.1-10-2 "Qualified investment" defined
Sec. 2. As used in this chapter, "qualified investment" means the purchase of an ownership interest in a business located in an enterprise zone if the purchase is approved by the Indiana economic development corporation under section 8 of this chapter.
As added by P.L.9-1986, SEC.8. Amended by P.L.379-1987(ss), SEC.8; P.L.4-2005, SEC.57.
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