Indiana Statutes
§ 6-3.1-17.1-4 — "Qualified rehabilitation expenditure"
Indiana § 6-3.1-17.1-4
This text of Indiana § 6-3.1-17.1-4 ("Qualified rehabilitation expenditure") 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 § 6-3.1-17.1-4 (2026).
Text
As used in this chapter, "qualified
rehabilitation expenditure" means the costs and expenses incurred by
a qualified taxpayer in the restoration and preservation of a qualified
historic structure that are defined as a qualified rehabilitation
expenditure in Section 47(c)(2) of the Internal Revenue Code.
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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Repealed§ 6-1.1-1-14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 § 6-3.1-17.1-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-17.1-4.