Chapter 10 - ENTERPRISE ZONE INVESTMENT COST CREDIT
- Section 6-3.1-10-1 - "Enterprise zone" defined
- Section 6-3.1-10-1.7 - "Pass through entity" defined
- Section 6-3.1-10-2 - "Qualified investment" defined
- Section 6-3.1-10-2.5 - "SIC Manual" defined
- Section 6-3.1-10-3 - "State tax liability" defined
- Section 6-3.1-10-4 - "Taxpayer" defined
- Section 6-3.1-10-5 - "Transfer ownership" defined
- Section 6-3.1-10-6 - Credit for qualified investment; amount
- Section 6-3.1-10-6.5 - Pass through entity; credit
- Section 6-3.1-10-7 - Carryover of excess credit
- Section 6-3.1-10-8 - Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership
- Section 6-3.1-10-9 - Claiming credit
- Section 6-3.1-10-10 - Program expiration; treatment of credit carryovers