Ind. Code § 6-3.1-31.9-11
Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.
(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;
is entitled to a credit against the taxpayer's state tax liability in a taxable year.
Sec. 11. A taxpayer that:
As added by P.L.223-2007, SEC.4.