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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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