Sec. 7. As used in this chapter, "minority" means a member of a minority group (as defined in IC 4-13-16.5-1.)
As added by P.L.191-2005, SEC.15.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 29. Coal Gasification Technology Investment Tax Credit
6-3.1-29-0.1. Application of Chapter; Severability
6-3.1-29-1. Legislative Intent; Use of Women and Minority Businesses as Vendors
6-3.1-29-4.5. "Fluidized Bed Combustion Technology"
6-3.1-29-6. "Integrated Coal Gasification Powerplant"
6-3.1-29-8. "Minority Business Enterprise"
6-3.1-29-9. "Pass Through Entity"
6-3.1-29-10. "Qualified Investment"
6-3.1-29-11. "State Tax Liability"
6-3.1-29-13. "Women's Business Enterprise"
6-3.1-29-15. Computation of Credit Amount
6-3.1-29-16. Limitations on Use of Credit
6-3.1-29-17. Preconstruction Application for Credit
6-3.1-29-18. Conditions for Granting Credit Application
6-3.1-29-19. Terms of Required Agreement; Certificate of Compliance
6-3.1-29-20. Allocation of Credit Among Shareholders, Partners, and Members
6-3.1-29-20.5. Assignability of Credit by Contract
6-3.1-29-20.7. Findings; Election to Receive Refundable Credit