Indiana Statutes
§ 6-3.1-36-11.5 — Credit assignability
Indiana § 6-3.1-36-11.5
This text of Indiana § 6-3.1-36-11.5 (Credit assignability) 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 § 6-3.1-36-11.5 (2026).
Text
Effective 1-1-2026. Sec. 11.5.
(a)A taxpayer may assign any part of
the credit that the taxpayer may claim under this chapter. A credit that
is assigned under this section remains subject to this chapter. If a
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
taxpayer. A taxpayer may make only one (1) assignment of a credit.
(b)Before a credit may be assigned, the taxpayer must notify the
corporation of the assignment of the credit in the manner prescribed by
the corporation.
(c)An assignment of a credit must be in writing, and both the
taxpayer and assignee shall report the assignment on the taxpayer's and
the assignee's state tax returns for the year in which the assignment is
made, in the manner pr
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Legislative History
As added by P.L.78-2025, SEC.1.
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Repealed§ 6-1.1-1-14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 § 6-3.1-36-11.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-36-11.5.