Indiana Statutes
§ 6-3.1-17.1-11 — Credit assignment
Indiana § 6-3.1-17.1-11
This text of Indiana § 6-3.1-17.1-11 (Credit assignment) 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 § 6-3.1-17.1-11 (2026).
Text
(a)A qualified taxpayer may assign any
part of the credit that the qualified taxpayer may claim under this
chapter. A credit that is assigned under this section remains subject to
this chapter. If a qualified taxpayer assigns a part of a credit during a
taxable year, the assignee may not subsequently assign all or part of the
credit to another qualified taxpayer. A qualified taxpayer may make
only one (1) assignment of a credit.
(b)An assignment of a credit must be in writing, and both the
qualified taxpayer and assignee shall report the assignment on the
qualified taxpayer's and the assignee's state tax returns for the year in
which the assignment is made, in the manner prescribed by the
department. A qualified taxpayer may not receive value in connection
with an assignment under this s
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Legislative History
As added by P.L.236-2023, SEC.67.
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Repealed§ 6-1.1-1-14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 § 6-3.1-17.1-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-17.1-11.