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