Indiana Statutes
§ 6-3.1-17.1-5 — "Qualified taxpayer"
Indiana § 6-3.1-17.1-5
This text of Indiana § 6-3.1-17.1-5 ("Qualified taxpayer") 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 § 6-3.1-17.1-5 (2026).
Text
As used in this chapter, "qualified taxpayer"
means the owner of a qualified historic structure or any other person
who may qualify for the federal rehabilitation tax credit allowable
under Section 47 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Repealed§ 6-1.1-1-14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 § 6-3.1-17.1-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-17.1-5.