Sec. 4. (a) As used in this chapter, "taxpayer" means any individual that has any state tax liability.
(b) Notwithstanding subsection (a), for a credit for a qualified investment in a business located in an enterprise zone in a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000), "taxpayer" includes a pass through entity.
As added by P.L.9-1986, SEC.8. Amended by P.L.24-1995, SEC.24; P.L.57-1996, SEC.2; P.L.170-2002, SEC.23; P.L.104-2022, SEC.27.
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