Sec. 2. As used in this chapter, "qualified applicant" means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana.
As added by P.L.135-2022, SEC.19.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 36. Film and Media Production Tax Credit
6-3.1-36-2. "Qualified Applicant"
6-3.1-36-3. "Qualified Media Production"
6-3.1-36-4. "Qualified Production Expenses"
6-3.1-36-5. "State Tax Liability"
6-3.1-36-7. Application for Tax Credit; Certification of Eligibility
6-3.1-36-8. Determination of Tax Credit Amount
6-3.1-36-9. Pass Through Entity; Shareholder, Partner, or Member
6-3.1-36-10. Claiming of Credit on State Tax Return
6-3.1-36-12. Credit Subject to Annual Aggregate Credit Limit