Collections
Indiana Code
Title 6
3.1
Chapter 16
IC 6-3.1-16
Expired
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1
Repealed
2
"Office"
2.7
"Pass through entity"
3
"Preservation"
4
"Qualified expenditures"
5
"Rehabilitation"
6
"State tax liability"
6.1
"Taxpayer"
7
Credit; amount; married couple filing separate returns; credit not allowed for qualified expenditures made in a taxable year beginning after December 31, 2015; expiration
7.5
Credit; pass through entity
8
Qualifying conditions; assistance to office by department of natural resources
9
Certifications; conditions; appeal
10
Claim procedure
11
Adjusted basis reduction
12
Recapture
13
Carryover; unused credit
14
Annual limit; credits and certifications not allowed after June 30, 2016
15
Rules