Indiana Statutes

§ 6-3.1-26-13 — Entitlement to credit

Indiana·Art. 3.1 STATE TAX LIABILITY CREDITS·Ch. 26 Hoosier Business Investment Tax Credit

A taxpayer that:

(1)is awarded a tax credit under this chapter by the corporation; and
(2)complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter; is entitled to a credit against the taxpayer's state tax liability in a taxable year.

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Indiana § 6-3.1-26-13 (Entitlement to credit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.

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Repealed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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