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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 3.1. State Tax Liab...
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Chapter 10. Enterprise Zone Investment Cost Credit
Chapter 10. Enterprise Zone Investment Cost Credit
6-3.1-10-1. "Enterprise zone" defined
6-3.1-10-1.7. "Pass through entity" defined
6-3.1-10-2. "Qualified investment" defined
6-3.1-10-2.5. "SIC Manual" defined
6-3.1-10-3. "State tax liability" defined
6-3.1-10-4. "Taxpayer" defined
6-3.1-10-5. "Transfer ownership" defined
6-3.1-10-6. Credit for qualified investment; amount
6-3.1-10-6.5. Pass through entity; credit
6-3.1-10-7. Carryover of excess credit
6-3.1-10-8. Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership
6-3.1-10-9. Claiming credit
6-3.1-10-10. Program expiration; treatment of credit carryovers