Sec. 9. As used in this chapter, "plant" means a building or complex of buildings used, or designed and constructed for use, in production, manufacturing, fabrication, assembly, processing, refining, finishing, or warehousing of tangible personal property, whether the tangible personal property is or was for sale to third parties or for use by the owner in the owner's business.
As added by P.L.379-1987(ss), SEC.11.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 11. Industrial Recovery Tax Credit
6-3.1-11-1. "Applicable Percentage"
6-3.1-11-5. "Industrial Recovery Site"
6-3.1-11-8. "Placed in Service"
6-3.1-11-10. "Qualified Investment"
6-3.1-11-12. "State Tax Liability"
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
6-3.1-11-18.5. Application to Enter Into Agreement With the Corporation
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