Sec. 3. As used in this chapter, "credit" refers to a credit provided to the owner or owners of the qualified motorsports facility for the preceding state fiscal year under section 12 of this chapter. As added by P.L.233-2013, SEC.4.
"Credit"
Ind. Code § 4-10-23-3, under Chapter 23. Motorsports Investment District Credits.
Ind. Code § 4-10-23-3