Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 10. Enterprise Zone Investment Cost Credit

6-3.1-10-1. "Enterprise Zone" Defined - Sec. 1. As used in this chapter, "enterprise zone" means...

6-3.1-10-1.7. "Pass Through Entity" Defined - Sec. 1.7. As used in this chapter, "pass through entity"...

6-3.1-10-2. "Qualified Investment" Defined - Sec. 2. As used in this chapter, "qualified investment" means...

6-3.1-10-2.5. "Sic Manual" Defined - Sec. 2.5. As used in this chapter, "SIC Manual" refers...

6-3.1-10-3. "State Tax Liability" Defined - Sec. 3. As used in this chapter, "state tax liability"...

6-3.1-10-4. "Taxpayer" Defined - Sec. 4. (a) As used in this chapter, "taxpayer" means...

6-3.1-10-5. "Transfer Ownership" Defined - Sec. 5. As used in this chapter, "transfer ownership" means...

6-3.1-10-6. Credit for Qualified Investment; Amount - Sec. 6. (a) A taxpayer is entitled to a credit...

6-3.1-10-6.5. Pass Through Entity; Credit - Sec. 6.5. (a) If a pass through entity is entitled...

6-3.1-10-7. Carryover of Excess Credit - Sec. 7. (a) If the amount determined under section 6(b)...

6-3.1-10-8. Qualifying for Credit; Request for Determination; Findings; Certification of Credit Percentage; Application of Credit on Transfer of Ownership - Sec. 8. (a) To be entitled to a credit, a...

6-3.1-10-9. Claiming Credit - Sec. 9. To receive the credit provided by this chapter,...

6-3.1-10-10. Program Expiration; Treatment of Credit Carryovers - Sec. 10. (a) Notwithstanding any other law and except as...