Indiana Code
Chapter 11. Industrial Recovery Tax Credit
6-3.1-11-14. "Vacant"

Sec. 14. As used in this chapter, "vacant" means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal property.
As added by P.L.379-1987(ss), SEC.11.

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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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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