Chapter 11 - INDUSTRIAL RECOVERY TAX CREDIT
- Section 6-3.1-11-1 - "Applicable percentage"
- Section 6-3.1-11-2 - [Repealed]
- Section 6-3.1-11-2.5 - "Corporation"
- Section 6-3.1-11-3 - [Repealed]
- Section 6-3.1-11-4 - "Floor space"
- Section 6-3.1-11-5 - "Industrial recovery site"
- Section 6-3.1-11-6 - [Repealed]
- Section 6-3.1-11-7 - [Repealed]
- Section 6-3.1-11-8 - "Placed in service"
- Section 6-3.1-11-9 - "Plant"
- Section 6-3.1-11-10 - "Qualified investment"
- Section 6-3.1-11-11 - "Rehabilitation"
- Section 6-3.1-11-12 - "State tax liability"
- Section 6-3.1-11-13 - "Taxpayer"
- Section 6-3.1-11-14 - "Vacant"
- Section 6-3.1-11-15 - [Repealed]
- Section 6-3.1-11-16 - Credit for qualified investment; computation of amount; assignment of credit
- Section 6-3.1-11-17 - Carryover of excess credit; carryback or refund of unused credit barred
- Section 6-3.1-11-18 - [Repealed]
- Section 6-3.1-11-18.5 - Application to enter into agreement with the corporation
- Section 6-3.1-11-19 - Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites
- Section 6-3.1-11-19.5 - Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit
- Section 6-3.1-11-20 - [Repealed]
- Section 6-3.1-11-21 - Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination
- Section 6-3.1-11-22 - Application of credit against taxes owed; order; computation
- Section 6-3.1-11-23 - Claiming of credit on annual tax return; certification; required information
- Section 6-3.1-11-24 - Pass through entities
- Section 6-3.1-11-25 - Expiration