6-3.1-18-4.5. "Qualified contribution"

IN Code § 6-3.1-18-4.5 (2019) (N/A)
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Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation has received an allocation of tax credits under IC 4-4-28-13.

As added by P.L.50-2016, SEC.10.