Chapter
Industrial Recovery Tax Credit
- Ind. Code § 6-3.1-11-1— "Applicable percentage"
- Ind. Code § 6-3.1-11-2— Repealed
- Ind. Code § 6-3.1-11-2.5— "Corporation"
- Ind. Code § 6-3.1-11-3— Repealed
- Ind. Code § 6-3.1-11-4— "Floor space"
- Ind. Code § 6-3.1-11-5— "Industrial recovery site"
- Ind. Code § 6-3.1-11-6— Repealed
- Ind. Code § 6-3.1-11-7— Repealed
- Ind. Code § 6-3.1-11-8— "Placed in service"
- Ind. Code § 6-3.1-11-9— "Plant"
- Ind. Code § 6-3.1-11-10— "Qualified investment"
- Ind. Code § 6-3.1-11-11— "Rehabilitation"
- Ind. Code § 6-3.1-11-12— "State tax liability"
- Ind. Code § 6-3.1-11-13— "Taxpayer"
- Ind. Code § 6-3.1-11-14— "Vacant"
- Ind. Code § 6-3.1-11-15— Repealed
- Ind. Code § 6-3.1-11-16— Credit for qualified investment; computation of amount; assignment of credit
- Ind. Code § 6-3.1-11-17— Carryover of excess credit; carryback or refund of unused credit barred
- Ind. Code § 6-3.1-11-18— Repealed
- Ind. Code § 6-3.1-11-18.5— Application to enter into agreement with the corporation
- Ind. Code § 6-3.1-11-19— Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites
- Ind. Code § 6-3.1-11-19.5— Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit
- Ind. Code § 6-3.1-11-20— Repealed
- Ind. Code § 6-3.1-11-21— Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination
- Ind. Code § 6-3.1-11-22— Application of credit against taxes owed; order; computation
- Ind. Code § 6-3.1-11-23— Claiming of credit on annual tax return; certification; required information
- Ind. Code § 6-3.1-11-24— Pass through entities
- Ind. Code § 6-3.1-11-25— Expiration