As added by P.L.224-2003, SEC.197. Amended by P.L.81-2004, SEC.16; P.L.137-2006, SEC.7; P.L.182-2009(ss), SEC.202; P.L.137-2012, SEC.61; P.L.250-2015, SEC.35. Repealed by P.L.237-2017, SEC.44.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 26. Hoosier Business Investment Tax Credit
6-3.1-26-3.1. "Digital Manufacturing Equipment"
6-3.1-26-5. "Highly Compensated Employee"
6-3.1-26-5.5. "Motion Picture or Audio Production"
6-3.1-26-7. "Pass Through Entity"
6-3.1-26-8. "Qualified Investment"
6-3.1-26-8.5. "Logistics Investment"
6-3.1-26-9. "State Tax Liability"
6-3.1-26-12. Purpose of Credit
6-3.1-26-13. Entitlement to Credit
6-3.1-26-15. Carry Forward of Credit; Acceleration of Certain Credits
6-3.1-26-16. Shareholder or Partner Entitled to Credit; Acceleration of Certain Credits
6-3.1-26-18. Agreement for Credit; Conditions
6-3.1-26-19. Credit Disallowed for Relocated Jobs
6-3.1-26-20. Certification of Qualified Investments
6-3.1-26-21. Agreement for Credit; Contents
6-3.1-26-22. Certificate of Verification
6-3.1-26-23. Noncompliance With Agreement; Assessments