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323 chapters · 4,465 sections in this title.
Ind. Code § 6-3.1-24-12 Carryover of unused tax credit; assignment of all or part of the credit
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Sec. 12. (a) If the amount of the credit determined under section 8 or 8.5 of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the taxpayer's fo…
Ind. Code § 6-3.1-24-12.5 Certification of investment plan; application; proof of investment within two years
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Sec. 12.5. (a) A taxpayer wishing to obtain a credit under this chapter must apply to the Indiana economic development corporation for a certification that the taxpayer's proposed investment plan would qualify for a credit under this chapter. (b) The application required under su…
Ind. Code § 6-3.1-24-13 Returns; submission of certificates from Indiana economic development corporation
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Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department, along with the taxpayer's state tax return or returns, …
Ind. Code § 6-3.1-24-14 Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law
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Sec. 14. A certificate or tax credit issued under this chapter or assigned under section 12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana …