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Indiana Code
Title 6
3.1
Chapter 36
IC 6-3.1-36
Film and Media Production Tax Credit
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1
"Corporation"
2
"Qualified applicant"
3
"Qualified media production"
4
"Qualified production expenses"
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"State tax liability"
6
"Taxpayer"
7
Application for tax credit; certification of eligibility
8
Determination of tax credit amount
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Pass through entity; shareholder, partner, or member
10
Claiming of credit on state tax return
11
Credit carryover
11.5
Credit assignability
11.7
Credit limitation
12
Credit subject to annual aggregate credit limit
13
Expiration