Sec. 1. (a) Subject to subsection (b), this chapter applies to taxable years beginning after December 31, 2012.
(b) A person is not entitled to a tax credit for placing a qualified vehicle into service after December 31, 2016. However, this subsection may not be construed to prevent a person from carrying an unused tax credit attributable to a qualified vehicle placed into service before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.
As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.87.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles
6-3.1-34.6-4. "Pass Through Entity"
6-3.1-34.6-6. "Qualified Vehicle"
6-3.1-34.6-7. "State Tax Liability"
6-3.1-34.6-8. Credit Claims; Credit Amounts; Claims for Vehicles Placed Into Service in 2013
6-3.1-34.6-10. Maximum Annual Credit; Maximum Overall Credit
6-3.1-34.6-11. Claiming Credit; Pass Through Entity
6-3.1-34.6-12. Procedure to Claim Credit
6-3.1-34.6-13. Credit Carryover; No Carryback or Refund
6-3.1-34.6-14. Credit Sale, Assignment, or Transfer Prohibited