Chapter 4 - RESEARCH EXPENSE CREDITS
- Section 6-3.1-4-1 - Definitions
- Section 6-3.1-4-2 - Amount of credit; computation
- Section 6-3.1-4-2.5 - Amount of credit; alternative computation
- Section 6-3.1-4-3 - Unused credits carried forward
- Section 6-3.1-4-4 - Application of Internal Revenue Code provisions
- Section 6-3.1-4-5 - Qualified research expenses; determination
- Section 6-3.1-4-6 - Federal credit expiration date inapplicable
- Section 6-3.1-4-7 - Pass through entity; shareholder, partner, or member
- Section 6-3.1-4-8 - [Effective Until 7/1/2024] Disclosure of reasons for not claiming the federal credit
- Section 6-3.1-4-8 - [Effective 7/1/2024] Disclosure of reasons for not claiming the federal credit