Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-3.1-26-7 "Pass through entity"
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Sec. 7. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company; or (5) limited liability partnership. As added by P.L.224-2003, SEC.…
Ind. Code § 6-3.1-26-8 "Qualified investment"
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Sec. 8. (a) As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures in Indiana for: (1) the purchase of new telecommunications, production, manufacturing, fabrication, assembly, extraction, mining, processing, refining, finishing, distribut…
Ind. Code § 6-3.1-26-8.5 "Logistics investment"
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Sec. 8.5. For purposes of this chapter, a "logistics investment" means an expenditure for one (1) or more of the following purposes: (1) Making an improvement to real property located in Indiana that is related to constructing a new, or modernizing an existing, transportation or …
Ind. Code § 6-3.1-26-9 "State tax liability"
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Sec. 9. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 27-1-18-2 (the insurance premiums tax); and (3) IC 6-5.5 (the financial institutions tax) or…