Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of:
(1) a building or structure; or
(2) the form and vegetative cover of property.
(b) The term includes stabilization work and the maintenance of historic building materials.
As added by P.L.129-2001, SEC.7.
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