Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 13. Economic Development for a Growing Economy Tax Credit
6-3.1-13-4. "Full-Time Employee"
6-3.1-13-5. "Incremental Income Tax Withholdings"
6-3.1-13-5.5. "Naics Industry Sector"
6-3.1-13-7. "Pass Through Entity"
6-3.1-13-9. "State Tax Liability"
6-3.1-13-11. Credit Against State Tax Liability
6-3.1-13-13. Purposes for Which Credit May Be Awarded; Years for Which Credit Claimed
6-3.1-13-14. Application to Enter Into Agreement for Tax Credit
6-3.1-13-15. Agreement for Tax Credit With Respect to New Job Creation; Conditions
6-3.1-13-15.5. Agreement for Tax Credit With Respect to Job Retention; Conditions
6-3.1-13-16. Relocation of Jobs From One Site to Another Within State; Credit Prohibited
6-3.1-13-19. Agreement for Tax Credit With Respect to Job Creation; Requirements
6-3.1-13-19.5. Agreement for Tax Credit With Respect to Job Retention; Requirements
6-3.1-13-22. Noncompliance With Agreement; Assessments
6-3.1-13-24. Biennial Evaluation by Indiana Economic Development Corporation
6-3.1-13-25. Rules Adoption; Fees
6-3.1-13-26. Economic Development for a Growing Economy Fund; Use; Investments; Appropriations