Chapter

Enterprise Zone Investment Cost Credit

Ind. Code § 6-3.1-10-1— "Enterprise zone" defined
Ind. Code § 6-3.1-10-1.7— "Pass through entity" defined
Ind. Code § 6-3.1-10-2— "Qualified investment" defined
Ind. Code § 6-3.1-10-2.5— "SIC Manual" defined
Ind. Code § 6-3.1-10-3— "State tax liability" defined
Ind. Code § 6-3.1-10-4— "Taxpayer" defined
Ind. Code § 6-3.1-10-5— "Transfer ownership" defined
Ind. Code § 6-3.1-10-6— Credit for qualified investment; amount
Ind. Code § 6-3.1-10-6.5— Pass through entity; credit
Ind. Code § 6-3.1-10-7— Carryover of excess credit
Ind. Code § 6-3.1-10-8— Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership
Ind. Code § 6-3.1-10-9— Claiming credit
Ind. Code § 6-3.1-10-10— Program expiration; treatment of credit carryovers