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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 10. Enterprise Zone Investment Cost Credit
6-3.1-10-5. "Transfer ownership" defined
Universal Citation: IN Code § 6-3.1-10-5 (2019)
IC 6-3.1-10-5 "Transfer ownership" defined
Sec. 5. As used in this chapter, "transfer ownership" means to purchase existing investment in a business, including real property, improvements to real property, or equipment.
As added by P.L.9-1986, SEC.8.
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