Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 34. Redevelopment Tax Credit

6-3.1-34-1. "Board" - Sec. 1. As used in this chapter, "board" means the...

6-3.1-34-2. "Corporation" - Sec. 2. As used in this chapter, "corporation" refers to...

6-3.1-34-3. "Floor Space" - Sec. 3. As used in this chapter, "floor space" means...

6-3.1-34-3.5. "Mine Reclamation Site" - Sec. 3.5. As used in this chapter, "mine reclamation site"...

6-3.1-34-4. "Pass Through Entity" - Sec. 4. As used in this chapter, "pass through entity"...

6-3.1-34-5. "Placed in Service" - Sec. 5. As used in this chapter, "placed in service"...

6-3.1-34-6. "Qualified Redevelopment Site" - Sec. 6. As used in this chapter, "qualified redevelopment site"...

6-3.1-34-7. "Qualified Investment" - Sec. 7. As used in this chapter, "qualified investment" means...

6-3.1-34-8. "Rehabilitation" - Sec. 8. As used in this chapter, "rehabilitation" means the...

6-3.1-34-9. "State Tax Liability" - Sec. 9. As used in this chapter, "state tax liability"...

6-3.1-34-10. "Taxpayer" - Sec. 10. As used in this chapter, "taxpayer" means any...

6-3.1-34-11. Application; Amount of Credit; Pass Through Entity - Sec. 11. (a) A taxpayer may claim a credit against...

6-3.1-34-12. Allocation of Credit Against Taxes Owed; Order; Computation - Sec. 12. (a) A tax credit that a taxpayer may...

6-3.1-34-13. Credit Carryover - Sec. 13. (a) If the amount of the credit determined...

6-3.1-34-14. Credit Assignment - Sec. 14.(a) If a taxpayer is awarded a credit under...

6-3.1-34-15. Requirements to Be Awarded a Credit - Sec. 15. To be awarded a credit under this chapter,...

6-3.1-34-16. Factors Considered in Determining Whether to Award a Credit - Sec. 16. The corporation shall consider the following factors in...

6-3.1-34-17. Requirement That Taxpayer Enter Into Agreement With the Corporation; Applicable Credit Percentage - Sec. 17. (a) The following apply if the corporation determines...

6-3.1-34-18. Repayment Provisions - Sec. 18. (a) Except as provided in subsection (b), if...

6-3.1-34-19. Procedure to Claim a Credit - Sec. 19. To receive a credit provided by this chapter,...

6-3.1-34-20. Notice of Noncompliance; Assessment - Sec. 20. (a) If the corporation determines that a taxpayer...

6-3.1-34-21. Evaluation of the Performance of the Tax Credit Program; Report - Sec. 21. (a) The board shall establish measurements for evaluating...

6-3.1-34-22. Repealed - As added by P.L.158-2019, SEC.29. Repealed by P.L.135-2022, SEC.18.