Indiana Statutes
§ 6-3.1-10-10 — Program expiration; treatment of credit carryovers
Indiana § 6-3.1-10-10
This text of Indiana § 6-3.1-10-10 (Program expiration; treatment of credit carryovers) 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 § 6-3.1-10-10 (2026).
Text
(a)Notwithstanding any other law and
except as provided in subsection (b), a taxpayer is entitled to receive a
credit under this chapter only for a qualified investment made before
January 1, 2018.
(b)A taxpayer is entitled to receive a credit for a qualified
investment made after December 31, 2017, and before January 1, 2028,
if the qualified investment is approved by the Indiana economic
development corporation before January 1, 2018.
(c)This section may not be construed to prevent a taxpayer from
carrying an unused tax credit attributable to a qualified investment
made before January 1, 2018, or made as provided in subsection (b)
forward to a taxable year beginning after December 31, 2017, and
before January 1, 2028, in the manner provided by section 7 of this
chapter.
(d)This chapt
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Legislative History
As added by P.L.238-2017, SEC.21.
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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3.1-10-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-10-10.