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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 3.1. State Tax Liab...
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  10. Chapter 11. Industrial Recovery Tax Credit


Chapter 11. Industrial Recovery Tax Credit


  • 6-3.1-11-1. "Applicable percentage"
  • 6-3.1-11-2. Repealed
  • 6-3.1-11-2.5. "Corporation"
  • 6-3.1-11-3. Repealed
  • 6-3.1-11-4. "Floor space"
  • 6-3.1-11-5. "Industrial recovery site"
  • 6-3.1-11-6. Repealed
  • 6-3.1-11-7. Repealed
  • 6-3.1-11-8. "Placed in service"
  • 6-3.1-11-9. "Plant"
  • 6-3.1-11-10. "Qualified investment"
  • 6-3.1-11-11. "Rehabilitation"
  • 6-3.1-11-12. "State tax liability"
  • 6-3.1-11-13. "Taxpayer"
  • 6-3.1-11-14. "Vacant"
  • 6-3.1-11-15. Repealed
  • 6-3.1-11-16. Credit for qualified investment; computation of amount; assignment of credit
  • 6-3.1-11-17. Carryover of excess credit; carryback or refund of unused credit barred
  • 6-3.1-11-18. Repealed
  • 6-3.1-11-18.5. Application to enter into agreement with the corporation
  • 6-3.1-11-19. Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites
  • 6-3.1-11-19.5. Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit
  • 6-3.1-11-20. Repealed
  • 6-3.1-11-21. Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination
  • 6-3.1-11-22. Application of credit against taxes owed; order; computation
  • 6-3.1-11-23. Claiming of credit on annual tax return; certification; required information
  • 6-3.1-11-24. Pass through entities
  • 6-3.1-11-25. Expiration
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