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Indiana Code
Title 6
3.1
Chapter 19
IC 6-3.1-19
Community Revitalization Enhancement District Tax Credit
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1
"State and local tax liability"
1.5
"Pass through entity"
2
"Qualified investment"
2.5
"Taxpayer"
3
Entitlement to credit; amount; assignment
4
Credit carryover; carryback or refund unavailable
5
Ineligibility for credit to extent of reduction or cessation of operations in Indiana; eligibility determinations; criteria; appeals
5.5
Repealed
6
Method of claiming credit; submission of information
7
Credit subject to annual aggregate credit limit