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6-3.1-9-1. Definitions - Sec. 1. (a) As used in this chapter, "authority" means...
6-3.1-9-2. Eligible Persons; Proposals; Approval - Sec. 2. (a) A business firm or a person who...
6-3.1-9-3. Amount of Credit; Application; Pass Through Entities; Shareholders or Partners of Firms Without Tax Liability - Sec. 3. (a) Subject to the limitations provided in subsection...
6-3.1-9-4. Application for Credit; Form; Contents; Priority; Notification of Credit Allowable; Filing of Statement; Disallowance - Sec. 4. (a) Any business firm or person which desires...
6-3.1-9-5. Limitation on Tax Credits; Approval of Applications; Failure to File Statement of Proof of Payment - Sec. 5. (a) The amount of tax credits allowed under...
6-3.1-9-6. Allowable Years of Credit - Sec. 6. A tax credit shall be allowable under this...