Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 11. Industrial Recovery Tax Credit

6-3.1-11-1. "Applicable Percentage" - Sec. 1. As used in this chapter, "applicable percentage" means...

6-3.1-11-2. Repealed - As added by P.L.379-1987(ss), SEC.11. Amended by P.L.4-2005, SEC.60. Repealed...

6-3.1-11-2.5. "Corporation" - Sec. 2.5. As used in this chapter, "corporation" refers to...

6-3.1-11-3. Repealed - As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.204-2016, SEC.17.

6-3.1-11-4. "Floor Space" - Sec. 4. As used in this chapter, "floor space" means...

6-3.1-11-5. "Industrial Recovery Site" - Sec. 5. As used in this chapter, "industrial recovery site"...

6-3.1-11-6. Repealed - As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.204-2016, SEC.19.

6-3.1-11-7. Repealed - As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.204-2016, SEC.20.

6-3.1-11-8. "Placed in Service" - Sec. 8. As used in this chapter, "placed in service"...

6-3.1-11-9. "Plant" - Sec. 9. As used in this chapter, "plant" means a...

6-3.1-11-10. "Qualified Investment" - Sec. 10. As used in this chapter, "qualified investment" means...

6-3.1-11-11. "Rehabilitation" - Sec. 11. As used in this chapter, "rehabilitation" means the...

6-3.1-11-12. "State Tax Liability" - Sec. 12. As used in this chapter, "state tax liability"...

6-3.1-11-13. "Taxpayer" - Sec. 13. As used in this chapter, "taxpayer" means any...

6-3.1-11-14. "Vacant" - Sec. 14. As used in this chapter, "vacant" means with...

6-3.1-11-15. Repealed - As added by P.L.379-1987(ss), SEC.11. Amended by P.L.26-2004, SEC.1; P.L.113-2011,...

6-3.1-11-16. Credit for Qualified Investment; Computation of Amount; Assignment of Credit - Sec. 16. (a) Subject to entering into an agreement with...

6-3.1-11-17. Carryover of Excess Credit; Carryback or Refund of Unused Credit Barred - Sec. 17. (a) If the amount determined under section 16(b)...

6-3.1-11-18. Repealed - As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.288-2013, SEC.39.

6-3.1-11-18.5. Application to Enter Into Agreement With the Corporation - Sec. 18.5. (a) A taxpayer that proposes to make qualified...

6-3.1-11-19. Evaluation of Applications; Factors Considered; Additional Requirements for Certain Industrial Recovery Sites - Sec. 19. (a) The corporation shall consider the following factors...

6-3.1-11-19.5. Requirement That Applicant Enter Into Agreement With the Corporation as a Condition of Receiving Tax Credit - Sec. 19.5. If the corporation approves an application under this...

6-3.1-11-20. Repealed - As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.288-2013, SEC.41.

6-3.1-11-21. Disqualification to Claim Credit Due to Substantial Reduction or Cessation of Operations in Indiana; Determination - Sec. 21. A taxpayer is not entitled to claim the...

6-3.1-11-22. Application of Credit Against Taxes Owed; Order; Computation - Sec. 22. (a) A credit to which a taxpayer is...

6-3.1-11-23. Claiming of Credit on Annual Tax Return; Certification; Required Information - Sec. 23. To receive the credit provided by this chapter,...

6-3.1-11-24. Pass Through Entities - Sec. 24. (a) If a pass through entity does not...

6-3.1-11-25. Expiration - Sec. 25. (a) Notwithstanding any other law and except as...