Indiana Code
Chapter 9. Neighborhood Assistance Credits
6-3.1-9-6. Allowable Years of Credit

Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid or permanently set aside in a special account for the approved program or purpose.
As added by P.L.51-1984, SEC.1.

Structure Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 9. Neighborhood Assistance Credits

6-3.1-9-1. Definitions

6-3.1-9-2. Eligible Persons; Proposals; Approval

6-3.1-9-3. Amount of Credit; Application; Pass Through Entities; Shareholders or Partners of Firms Without Tax Liability

6-3.1-9-4. Application for Credit; Form; Contents; Priority; Notification of Credit Allowable; Filing of Statement; Disallowance

6-3.1-9-5. Limitation on Tax Credits; Approval of Applications; Failure to File Statement of Proof of Payment

6-3.1-9-6. Allowable Years of Credit