Sec. 8. "Carryforward election", for purposes of IC 5-1.2-16, means a carryforward election of a part of the volume cap made under the authority of Section 146(f) of the Internal Revenue Code. As added by P.L.189-2018, SEC.25.
"Carryforward election"
Ind. Code § 5-1.2-2-8, under Chapter 2. Definitions.
Ind. Code § 5-1.2-2-8