Chapter
Railroad Tax Credit for Qualified Infrastructure Investment
- Ind. Code § 6-3.1-38.1-1— "Pass through entity"
- Ind. Code § 6-3.1-38.1-2— "Qualified applicant"
- Ind. Code § 6-3.1-38.1-3— "Qualified new rail infrastructure expenditures"
- Ind. Code § 6-3.1-38.1-4— "Qualified railroad expenditures"
- Ind. Code § 6-3.1-38.1-5— "Qualified rural county"
- Ind. Code § 6-3.1-38.1-6— "State tax liability"
- Ind. Code § 6-3.1-38.1-7— "Taxpayer"
- Ind. Code § 6-3.1-38.1-8— Applying for tax credit; eligibility
- Ind. Code § 6-3.1-38.1-9— Amount of tax credit
- Ind. Code § 6-3.1-38.1-10— Amount of tax credit; pass through entities
- Ind. Code § 6-3.1-38.1-11— Claiming tax credit
- Ind. Code § 6-3.1-38.1-12— Carry over of excess tax credit
- Ind. Code § 6-3.1-38.1-13— Assignment of tax credit
- Ind. Code § 6-3.1-38.1-14— Aggregate amount of tax credits permitted
- Ind. Code § 6-3.1-38.1-15— Expiration