Sec. 12. For purposes of IC 6-3, the adjusted basis of the structure shall be reduced by the amount of a credit granted under this chapter. As added by P.L.129-2001, SEC.7.
Reduction of adjusted basis
Ind. Code § 6-3.1-22-12, under Chapter 22. Residential Historic Rehabilitation Credit.
Ind. Code § 6-3.1-22-12