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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 22. Residential Historic Rehabilitation Credit
6-3.1-22-3. "Preservation"
Universal Citation: IN Code § 6-3.1-22-3 (2019)
IC 6-3.1-22-3 "Preservation"
Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of:
(1) a building or structure; or
(2) the form and vegetative cover of property.
(b) The term includes stabilization work and the maintenance of historic building materials.
As added by P.L.129-2001, SEC.7.
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