Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 22. Residential Historic Rehabilitation Credit

6-3.1-22-1. Repealed - As added by P.L.129-2001, SEC.7. Repealed by P.L.166-2014, SEC.26.

6-3.1-22-2. "Office" - Sec. 2. As used in this chapter, "office" means the...

6-3.1-22-3. "Preservation" - Sec. 3. (a) As used in this chapter, "preservation" means...

6-3.1-22-4. "Qualified Expenditures" - Sec. 4. (a) As used in this chapter, "qualified expenditures"...

6-3.1-22-5. "Rehabilitation" - Sec. 5. As used in this chapter, "rehabilitation" means the...

6-3.1-22-6. "State Tax Liability" - Sec. 6. As used in this chapter, "state tax liability"...

6-3.1-22-7. "Taxpayer" - Sec. 7. As used in this chapter, "taxpayer" means: (1)...

6-3.1-22-8. Entitlement to Credit - Sec. 8. (a) Subject to section 14 of this chapter,...

6-3.1-22-9. Qualifying Conditions; Assistance to Office by Department of Natural Resources - Sec. 9. (a) A taxpayer qualifies for a credit under...

6-3.1-22-10. Certifications for Rehabilitation Work - Sec. 10. (a) The office shall provide the certifications referred...

6-3.1-22-11. Credit Claimed on Tax Return - Sec. 11. To obtain a credit under this chapter, a...

6-3.1-22-12. Reduction of Adjusted Basis - Sec. 12. For purposes of IC 6-3, the adjusted basis...

6-3.1-22-13. Recaptured Credit - Sec. 13. (a) A credit claimed under this chapter shall...

6-3.1-22-14. Credit Exceeding Tax Liability - Sec. 14. (a) If the credit provided by this chapter...

6-3.1-22-15. Maximum Credit - Sec. 15. The amount of tax credits allowed under this...

6-3.1-22-16. Adoption of Rules - Sec. 16. The following may adopt rules under IC 4-22-2...