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Indiana Code
Title 6
3.1
Chapter 37.2
IC 6-3.1-37.2
Mine Reclamation Tax Credit
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1
"Corporation"
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"Mine reclamation site"
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"Qualified investment"
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"State tax liability"
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"Taxpayer"
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Credit; amount; assignment
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Credit carryover and carryback
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Application to corporation
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Application evaluation
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Agreement
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Disqualification for substantial reduction in, or ceasing operations; relocation
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Application of credit against taxpayer's taxes
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Claiming of credit and submission of certification
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Pass through entities
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Maximum aggregate amount allowed
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Limitations
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Expiration; carryforward after expiration