Sec. 10. (a) The office shall provide the certifications referred to in section 9(3) and 9(4) of this chapter if a taxpayer's proposed preservation or rehabilitation plan complies with the standards of the office and the taxpayer's preservation or rehabilitation work complies with the plan.
(b) The taxpayer may appeal a final determination by the office under this chapter to the tax court.
As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.30.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 22. Residential Historic Rehabilitation Credit
6-3.1-22-4. "Qualified Expenditures"
6-3.1-22-6. "State Tax Liability"
6-3.1-22-8. Entitlement to Credit
6-3.1-22-9. Qualifying Conditions; Assistance to Office by Department of Natural Resources
6-3.1-22-10. Certifications for Rehabilitation Work
6-3.1-22-11. Credit Claimed on Tax Return
6-3.1-22-12. Reduction of Adjusted Basis
6-3.1-22-13. Recaptured Credit