Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 19. Community Revitalization Enhancement District Tax Credit

6-3.1-19-1. "State and Local Tax Liability" - Sec. 1. As used in this chapter, "state and local...

6-3.1-19-1.5. "Pass Through Entity" - Sec. 1.5. As used in this chapter, "pass through entity"...

6-3.1-19-2. "Qualified Investment" - Sec. 2. (a) As used in this chapter, "qualified investment"...

6-3.1-19-2.5. "Taxpayer" - Sec. 2.5. As used in this chapter, "taxpayer" means an...

6-3.1-19-3. Entitlement to Credit; Amount; Assignment - Sec. 3. (a) Except as provided in section 5 of...

6-3.1-19-4. Credit Carryover; Carryback or Refund Unavailable - Sec. 4. If the amount of the credit determined under...

6-3.1-19-5. Ineligibility for Credit to Extent of Reduction or Cessation of Operations in Indiana; Eligibility Determinations; Criteria; Appeals - Sec. 5. (a) A taxpayer is not entitled to claim...

6-3.1-19-5.5. Repealed - As added by P.L.113-2010, SEC.60. Repealed by P.L.172-2011, SEC.162.

6-3.1-19-6. Method of Claiming Credit; Submission of Information - Sec. 6. To receive the credit provided by this section,...