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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 24. Venture Capital Investment Tax Credit
- 6-3.1-24-1. "Pass through entity" defined
- 6-3.1-24-2. "Qualified Indiana business" defined
- 6-3.1-24-3. "Qualified investment capital" defined
- 6-3.1-24-4. "State tax liability" defined
- 6-3.1-24-5. "Taxpayer" defined
- 6-3.1-24-6. Credit; eligibility
- 6-3.1-24-7. Certification of qualified Indiana business; forms; fee
- 6-3.1-24-8. Maximum allowable credit; notice to investors
- 6-3.1-24-9. Maximum annual statewide allowance for credits; treatment of credit carryovers
- 6-3.1-24-10. Credit; calculation
- 6-3.1-24-11. Pass through entity; eligibility of owners, shareholders, or members for credit
- 6-3.1-24-12. Carryover; unused tax credit
- 6-3.1-24-12.5. Certification of investment plan; application; proof of investment within two years
- 6-3.1-24-13. Returns; submission of certificates from Indiana economic development corporation
- 6-3.1-24-14. Tax credit not considered a security
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