Chapter
Mine Reclamation Tax Credit
- Ind. Code § 6-3.1-37.2-1— "Corporation"
- Ind. Code § 6-3.1-37.2-2— "Mine reclamation site"
- Ind. Code § 6-3.1-37.2-3— "Qualified investment"
- Ind. Code § 6-3.1-37.2-4— "State tax liability"
- Ind. Code § 6-3.1-37.2-5— "Taxpayer"
- Ind. Code § 6-3.1-37.2-6— Credit; amount; assignment
- Ind. Code § 6-3.1-37.2-7— Credit carryover and carryback
- Ind. Code § 6-3.1-37.2-8— Application to corporation
- Ind. Code § 6-3.1-37.2-9— Application evaluation
- Ind. Code § 6-3.1-37.2-10— Agreement
- Ind. Code § 6-3.1-37.2-11— Disqualification for substantial reduction in, or ceasing operations; relocation
- Ind. Code § 6-3.1-37.2-12— Application of credit against taxpayer's taxes
- Ind. Code § 6-3.1-37.2-13— Claiming of credit and submission of certification
- Ind. Code § 6-3.1-37.2-14— Pass through entities
- Ind. Code § 6-3.1-37.2-15— Maximum aggregate amount allowed
- Ind. Code § 6-3.1-37.2-16— Limitations
- Ind. Code § 6-3.1-37.2-17— Expiration; carryforward after expiration