Indiana Statutes

§ 6-3.1-10-6 — Credit for qualified investment; amount

Indiana § 6-3.1-10-6
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 10Enterprise Zone Investment Cost Credit

This text of Indiana § 6-3.1-10-6 (Credit for qualified investment; amount) 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 § 6-3.1-10-6 (2026).

Text

(a)A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer makes a qualified investment in that taxable year.
(b)The amount of the credit to which a taxpayer is entitled is the percentage determined under section 8 of this chapter multiplied by the price of the qualified investment made by the taxpayer during the taxable year.

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Legislative History

As added by P.L.9-1986, SEC.8.

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Repealed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 § 6-3.1-10-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-10-6.