§ 6-3.1-17.1-3 — "Qualified historic structure"

Indiana § 6-3.1-17.1-3

• Jurisdiction: Indiana
• Art. 3.1: STATE TAX LIABILITY CREDITS
• Ch. 17.1: Historic Rehabilitation Tax Credit

Text

As used in this chapter, "qualified historic
structure" means any building that is:
(1) a certified historic structure (as defined in Section 47(c)(3) of
the Internal Revenue Code);
(2) individually listed on the register of Indiana historic sites and
historic structures; or
(3) located in, and contributes to, a district listed in the register of
Indiana historic sites and historic structures.

Legislative History

As added by P.L.236-2023, SEC.67.