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2021 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
- 6-3.1-24-2.5. "Qualified Indiana Investment Fund"
- 6-3.1-24-3. "Qualified Investment Capital" Defined
- 6-3.1-24-3-b. "Qualified Investment Capital" Defined
- 6-3.1-24-4. "State Tax Liability" Defined
- 6-3.1-24-4.5. "Substantial Presence"
- 6-3.1-24-5. "Taxpayer" Defined
- 6-3.1-24-6. Credit; Eligibility
- 6-3.1-24-6-b. Credit; Eligibility
- 6-3.1-24-7. Certification of Qualified Indiana Business; Forms; Fee
- 6-3.1-24-7.5. Certification of Qualified Indiana Investment Fund; Forms
- 6-3.1-24-8. Maximum Allowable Credit; Notice to Investors
- 6-3.1-24-8-b. Maximum Allowable Credit; Notice to Investors
- 6-3.1-24-8.5. Maximum Allowable Credit; Qualified Investment Fund; Notice to Investors
- 6-3.1-24-9. Maximum Annual Statewide Allowance for Credits; Treatment of Credit Carryovers
- 6-3.1-24-9-b. Repealed
- 6-3.1-24-10. Credit; Calculation
- 6-3.1-24-10-b. Repealed
- 6-3.1-24-11. Pass Through Entity; Eligibility of Owners, Shareholders, or Members for Credit
- 6-3.1-24-12. Carryover of Unused Tax Credit; Assignment of All or Part of the Credit
- 6-3.1-24-12-b. Carryover of Unused Tax Credit; Assignment of All or Part of the Credit
- 6-3.1-24-12.5. Certification of Investment Plan; Application; Proof of Investment Within Two Years
- 6-3.1-24-12.5-b. 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; Issuance or Assignment Not Subject to the Indiana Securities Law
- 6-3.1-24-15. Maximum Annual Statewide Allowance for Credits
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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