Ind. Code § 4-4-32.3-5 – "Qualified purchase"

As used in this chapter, "qualified purchase" refers to the purchase by a unit after June 30, 2009, of any of the following:

(1) One (1) or more alternative fuel vehicles.
(2) One (1) or more alternative fuel conversion kits, including any installation costs.

As added by P.L.151-2009, SEC.2.