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    • Legislation USA
    • Indiana Code
    • Title 6. Taxation
    • Article 3.1. State Tax Liability Credits
    • Chapter 22. Residential Historic Rehabilitation Credit
    • 6-3.1-22-7. "Taxpayer"

    Indiana Code
    Chapter 22. Residential Historic Rehabilitation Credit
    6-3.1-22-7. "Taxpayer"

    Sec. 7. As used in this chapter, "taxpayer" means:
    (1) an individual filing a single return; or
    (2) a married couple filing a joint return.
    As added by P.L.129-2001, SEC.7.

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    Structure Indiana Code

    Indiana Code

    Title 6. Taxation

    Article 3.1. State Tax Liability Credits

    Chapter 22. Residential Historic Rehabilitation Credit

    6-3.1-22-1. Repealed

    6-3.1-22-2. "Office"

    6-3.1-22-3. "Preservation"

    6-3.1-22-4. "Qualified Expenditures"

    6-3.1-22-5. "Rehabilitation"

    6-3.1-22-6. "State Tax Liability"

    6-3.1-22-7. "Taxpayer"

    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

    6-3.1-22-14. Credit Exceeding Tax Liability

    6-3.1-22-15. Maximum Credit

    6-3.1-22-16. Adoption of Rules

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