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IC 6-3.1-37.2 – Mine Reclamation Tax Credit | Midpage
Collections
Indiana Code
Title 6
3.1
Chapter 37.2
IC 6-3.1-37.2
Mine Reclamation Tax Credit
1
"Corporation"
2
"Mine reclamation site"
3
"Qualified investment"
4
"State tax liability"
5
"Taxpayer"
6
Credit; amount; assignment
7
Credit carryover and carryback
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Application to corporation
9
Application evaluation
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Agreement
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Disqualification for substantial reduction in, or ceasing operations; relocation
12
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
15
Maximum aggregate amount allowed
16
Limitations
17
Expiration; carryforward after expiration