Sec. 2.5. As used in this chapter, "SIC Manual" refers to the current edition of the Standard Industrial Classification Manual of the United States Office of Management and Budget.
As added by P.L.379-1987(ss), SEC.9. Amended by P.L.24-1995, SEC.23.
Structure Indiana Code
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
6-3.1-10-10. Program Expiration; Treatment of Credit Carryovers