Indiana Statutes

§ 6-1.1-45-7 — "Qualified investment"

Indiana § 6-1.1-45-7
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 45Enterprise Zone Investment Deduction

This text of Indiana § 6-1.1-45-7 ("Qualified investment") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-1.1-45-7 (2026).

Text

As used in this chapter, "qualified investment" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:

(1)The purchase of a building.
(2)The purchase of new manufacturing or production equipment.
(3)Costs associated with the repair, rehabilitation, or modernization of an existing building and related improvements.
(4)Onsite infrastructure improvements.
(5)The construction of a new building.
(6)Costs associated with retooling existing machinery.
(7)In the case of an entrepreneur and enterprise district, the purchase of:
(A)new information technology equipment (as defined in IC 6-1.1-12.1-1);
(B)new logistical distribution equipment (as defin

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Legislative History

As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.14.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-45-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-45-7.