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Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article. As added by P.L.51-1984, SEC.1.
Structure Indiana Code
Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 1. Definitions; Priority of Credits
6-3.1-1-1. Definitions; Application
6-3.1-1-2. Order of Application
6-3.1-1-3. Limitation on Number of Credits Granted; Election by Taxpayer; Election to Carry Forward Certain Tax Credits
6-3.1-1-4. Effect of Repeal of Tax Credit Statute on Carrying Over Unused Tax Credits
6-3.1-1-5. Riverboat Building Tax Credit Allowed Despite Repeal of Tax Credit Statute if Qualified Investments Certified Before January 1, 2015