Indiana Code
Chapter 10. Enterprise Zone Investment Cost Credit
6-3.1-10-1. "Enterprise Zone" Defined

Sec. 1. As used in this chapter, "enterprise zone" means an enterprise zone created under IC 5-28-15.
As added by P.L.9-1986, SEC.8. Amended by P.L.4-2005, SEC.56.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 10. Enterprise Zone Investment Cost Credit

6-3.1-10-1. "Enterprise Zone" Defined

6-3.1-10-1.7. "Pass Through Entity" Defined

6-3.1-10-2. "Qualified Investment" Defined

6-3.1-10-2.5. "Sic Manual" Defined

6-3.1-10-3. "State Tax Liability" Defined

6-3.1-10-4. "Taxpayer" Defined

6-3.1-10-5. "Transfer Ownership" Defined

6-3.1-10-6. Credit for Qualified Investment; Amount

6-3.1-10-6.5. Pass Through Entity; Credit

6-3.1-10-7. Carryover of Excess Credit

6-3.1-10-8. Qualifying for Credit; Request for Determination; Findings; Certification of Credit Percentage; Application of Credit on Transfer of Ownership

6-3.1-10-9. Claiming Credit

6-3.1-10-10. Program Expiration; Treatment of Credit Carryovers