Indiana Code
Chapter 11. Industrial Recovery Tax Credit
6-3.1-11-10. "Qualified Investment"

Sec. 10. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for rehabilitation of property located within an industrial recovery site.
As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.37.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 11. Industrial Recovery Tax Credit

6-3.1-11-1. "Applicable Percentage"

6-3.1-11-2. Repealed

6-3.1-11-2.5. "Corporation"

6-3.1-11-3. Repealed

6-3.1-11-4. "Floor Space"

6-3.1-11-5. "Industrial Recovery Site"

6-3.1-11-6. Repealed

6-3.1-11-7. Repealed

6-3.1-11-8. "Placed in Service"

6-3.1-11-9. "Plant"

6-3.1-11-10. "Qualified Investment"

6-3.1-11-11. "Rehabilitation"

6-3.1-11-12. "State Tax Liability"

6-3.1-11-13. "Taxpayer"

6-3.1-11-14. "Vacant"

6-3.1-11-15. Repealed

6-3.1-11-16. Credit for Qualified Investment; Computation of Amount; Assignment of Credit

6-3.1-11-17. Carryover of Excess Credit; Carryback or Refund of Unused Credit Barred

6-3.1-11-18. Repealed

6-3.1-11-18.5. Application to Enter Into Agreement With the Corporation

6-3.1-11-19. Evaluation of Applications; Factors Considered; Additional Requirements for Certain Industrial Recovery Sites

6-3.1-11-19.5. Requirement That Applicant Enter Into Agreement With the Corporation as a Condition of Receiving Tax Credit

6-3.1-11-20. Repealed

6-3.1-11-21. Disqualification to Claim Credit Due to Substantial Reduction or Cessation of Operations in Indiana; Determination

6-3.1-11-22. Application of Credit Against Taxes Owed; Order; Computation

6-3.1-11-23. Claiming of Credit on Annual Tax Return; Certification; Required Information

6-3.1-11-24. Pass Through Entities

6-3.1-11-25. Expiration