Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 29. Coal Gasification Technology Investment Tax Credit

6-3.1-29-0.1. Application of Chapter; Severability - Sec. 0.1. (a) The addition of this chapter by P.L.191-2005...

6-3.1-29-1. Legislative Intent; Use of Women and Minority Businesses as Vendors - Sec. 1. The general assembly declares that the opportunity for...

6-3.1-29-2. "Commission" - Sec. 2. As used in this chapter, "commission" refers to...

6-3.1-29-3. "Corporation" - Sec. 3. As used in this chapter, "corporation" refers to...

6-3.1-29-4. "Department" - Sec. 4. As used in this chapter, "department" refers to...

6-3.1-29-4.5. "Fluidized Bed Combustion Technology" - Sec. 4.5. As used in this chapter, "fluidized bed combustion...

6-3.1-29-5. "Indiana Coal" - Sec. 5. As used in this chapter, "Indiana coal" has...

6-3.1-29-6. "Integrated Coal Gasification Powerplant" - Sec. 6. As used in this chapter, "integrated coal gasification...

6-3.1-29-7. "Minority" - Sec. 7. As used in this chapter, "minority" means a...

6-3.1-29-8. "Minority Business Enterprise" - Sec. 8. As used in this chapter, "minority business enterprise"...

6-3.1-29-9. "Pass Through Entity" - Sec. 9. As used in this chapter, "pass through entity"...

6-3.1-29-10. "Qualified Investment" - Sec. 10. As used in this chapter, "qualified investment" means...

6-3.1-29-11. "State Tax Liability" - Sec. 11. As used in this chapter, "state tax liability"...

6-3.1-29-12. "Taxpayer" - Sec. 12. As used in this chapter, "taxpayer" means a...

6-3.1-29-13. "Women's Business Enterprise" - Sec. 13. As used in this chapter, "women's business enterprise"...

6-3.1-29-14. Credit - Sec. 14. (a) A taxpayer that: (1) is awarded a...

6-3.1-29-15. Computation of Credit Amount - Sec. 15. (a) Subject to section 16 of this chapter,...

6-3.1-29-16. Limitations on Use of Credit - Sec. 16. (a) A credit awarded under section 15 of...

6-3.1-29-17. Preconstruction Application for Credit - Sec. 17. A person that proposes to place a new...

6-3.1-29-18. Conditions for Granting Credit Application - Sec. 18. After receipt of an application, the corporation may...

6-3.1-29-19. Terms of Required Agreement; Certificate of Compliance - Sec. 19. (a) The corporation shall enter into an agreement...

6-3.1-29-20. Allocation of Credit Among Shareholders, Partners, and Members - Sec. 20. (a) This section applies if a qualified investment...

6-3.1-29-20.5. Assignability of Credit by Contract - Sec. 20.5. (a) Subject to subsection (c), part or all...

6-3.1-29-20.7. Findings; Election to Receive Refundable Credit - Sec. 20.7. (a) The findings in IC 4-4-11.6-12 (before its...

6-3.1-29-21. Claiming Tax Credit - Sec. 21. To receive the credit awarded by this chapter,...