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5-28-15-0.5. Treatment of certain persons as having qualified for incentives

IN Code § 5-28-15-0.5 (2019) (N/A)
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Sec. 0.5. A person that:

(1) did not qualify in any taxable year beginning in 1995, 1996, or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7 (before its amendment by P.L.14-1997 and before its repeal);

(2) would have qualified for the enterprise zone incentives under IC 4-4-6.1-1.7 (as amended by P.L.14-1997 and before its repeal); and

(3) received enterprise zone incentives for taxable years beginning in 1995, 1996, or 1997;

shall be treated for each of the years described in subdivision (1) as having qualified for the incentives to the same extent as if the amendment by P.L.14-1997 to IC 4-4-6.1-1.7 (before its repeal) had been enacted before the enterprise zone incentives accrued to the person.

As added by P.L.220-2011, SEC.111.

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