Collections
Indiana Code
Title 6
3.1
Chapter 34
IC 6-3.1-34
Redevelopment Tax Credit
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0.5
Requirement to award of tax credits; development authority plan for qualified redevelopment site
1
"Board"
2
"Corporation"
2.1
"Development authority"
2.2
"Development plan"
3
"Floor space"
3.5
"Mine reclamation site"
4
"Pass through entity"
5
"Placed in service"
6
"Qualified redevelopment site"
7
"Qualified investment"
8
"Rehabilitation"
9
"State tax liability"
10
"Taxpayer"
11
Application; amount of credit; pass through entity
12
Allocation of credit against taxes owed; order; computation
13
Credit carryover
14
Credit assignment
15
Requirements to be awarded a credit
16
Factors considered in determining whether to award a credit
17
Requirement that taxpayer enter into agreement with the corporation; applicable credit percentage
18
Repayment provisions
19
Procedure to claim a credit
20
Notice of noncompliance; assessment
21
Evaluation of the performance of the tax credit program; report
22
Repealed
23
Credit subject to annual aggregate credit limit
24
Small town opportunity initiative; qualified project; credit amount