Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 1. Definitions; Priority of Credits

6-3.1-1-1. Definitions; Application - Sec. 1. Except as otherwise provided in this article, the...

6-3.1-1-2. Order of Application - Sec. 2. (a) The tax credits a taxpayer is entitled...

6-3.1-1-3. Limitation on Number of Credits Granted; Election by Taxpayer; Election to Carry Forward Certain Tax Credits - Sec. 3. (a) A taxpayer (as defined in the following...

6-3.1-1-4. Effect of Repeal of Tax Credit Statute on Carrying Over Unused Tax Credits - Sec. 4. Except as otherwise expressly provided, a taxpayer may...

6-3.1-1-5. Riverboat Building Tax Credit Allowed Despite Repeal of Tax Credit Statute if Qualified Investments Certified Before January 1, 2015 - Sec. 5. (a) As used in this section, "qualified taxpayer"...