Industrial Recovery Tax Credit

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Tax Liability Credits
  5. Industrial Recovery Tax Credit

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Section
6-3.1-11-1

"Applicable Percentage"

Section
6-3.1-11-2

Repealed

Section
6-3.1-11-2.5

"Corporation"

Section
6-3.1-11-3

Repealed

Section
6-3.1-11-4

"Floor Space"

Section
6-3.1-11-5

"Industrial Recovery Site"

Section
6-3.1-11-6

Repealed

Section
6-3.1-11-7

Repealed

Section
6-3.1-11-8

"Placed in Service"

Section
6-3.1-11-9

"Plant"

Section
6-3.1-11-10

"Qualified Investment"

Section
6-3.1-11-11

"Rehabilitation"

Section
6-3.1-11-12

"State Tax Liability"

Section
6-3.1-11-13

"Taxpayer"

Section
6-3.1-11-14

"Vacant"

Section
6-3.1-11-15

Repealed

Section
6-3.1-11-16

Credit for Qualified Investment; Computation of Amount; Assignment of Credit

Section
6-3.1-11-17

Carryover of Excess Credit; Carryback or Refund of Unused Credit Barred

Section
6-3.1-11-18

Repealed

Section
6-3.1-11-18.5

Application to Enter Into Agreement With the Corporation

Section
6-3.1-11-19

Evaluation of Applications; Factors Considered; Additional Requirements for Certain Industrial Recovery Sites

Section
6-3.1-11-19.5

Requirement That Applicant Enter Into Agreement With the Corporation as a Condition of Receiving Tax Credit

Section
6-3.1-11-20

Repealed

Section
6-3.1-11-21

Disqualification to Claim Credit Due to Substantial Reduction or Cessation of Operations in Indiana; Determination

Section
6-3.1-11-22

Application of Credit Against Taxes Owed; Order; Computation

Section
6-3.1-11-23

Claiming of Credit on Annual Tax Return; Certification; Required Information

Section
6-3.1-11-24

Pass Through Entities

Section
6-3.1-11-25

Expiration