Sec. 5. As used in this chapter, "qualified rural county" means a county in Indiana with a population of not more than three hundred thousand (300,000). As added by P.L.173-2025, SEC.2.
"Qualified rural county"
Ind. Code § 6-3.1-38.1-5, under Railroad Tax Credit for Qualified Infrastructure Investment.
Ind. Code § 6-3.1-38.1-5