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323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-8.2-1 "Qualified expenditures" defined
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Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer. (b) The term includes, but is not limited to, the followin…
Ind. Code § 6-1.1-8.2-2 "Taxpayer" defined
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Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2). As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.21.
Ind. Code § 6-1.1-8.2-3 "Tax liability" defined
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Sec. 3. As used in this chapter, "tax liability" means a railcar company's tax liability under IC 6-1.1-8-35. The term does not include interest or penalties. As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.22.
Ind. Code § 6-1.1-8.2-4 Entitlement to credit
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Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of this chapter. As added by P.L.253-1999, SEC.2.