Sec. 5.5. As used in this chapter, "NAICS industry sector" refers to industries that share the same first two (2) digits of the six (6) digit NAICS code assigned to industries in the NAICS Manual of the United States Office of Management and Budget. As added by P.L.197-2005, SEC.3.
"NAICS industry sector"
Ind. Code § 6-3.1-13-5.5, under Economic Development for a Growing Economy Tax Credit.
Ind. Code § 6-3.1-13-5.5