Indiana Code
Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles
6-3.1-34.6-4. "Pass Through Entity"

Sec. 4. As used in this chapter, "pass through entity" means:
(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) a partnership;
(3) a limited liability company; or
(4) a limited liability partnership.
As added by P.L.277-2013, SEC.6.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles

6-3.1-34.6-1. Applicability

6-3.1-34.6-2. "Department"

6-3.1-34.6-3. "Natural Gas"

6-3.1-34.6-4. "Pass Through Entity"

6-3.1-34.6-5. "Person"

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

6-3.1-34.6-9. Maximum Credit Amount for Vehicles Placed Into Service in Taxable Years Beginning After December 31, 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