§ 5-28-15-0.5 — Treatment of certain persons as having qualified for incentives

Indiana § 5-28-15-0.5

• Jurisdiction: Indiana
• Title 5: STATE AND LOCAL ADMINISTRATION
• Art. 28: INDIANA ECONOMIC DEVELOPMENT
• Ch. 15: Enterprise Zones

Text

5. A person that:
(1) did not qualify in any taxable year beginning in 1995, 1996,
or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7
(before its amendment by P.L.14-1997 and before its repeal);
(2) would have qualified for the enterprise zone incentives under
IC 4-4-6.1-1.7 (as amended by P.L.14-1997 and before its repeal);
and
(3) received enterprise zone incentives for taxable years
beginning in 1995, 1996, or 1997;
shall be treated for each of the years described in subdivision (1) as
having qualified for the incentives to the same extent as if the
amendment by P.L.14-1997 to IC 4-4-6.1-1.7 (before its repeal) had
been enacted before the enterprise zone incentives accrued to the
person.

Legislative History

As added by P.L.220-2011, SEC.111.