Indiana Code — Title 6 (Taxation)
IC 6-3.1-10-2
"Qualified investment" defined
Official textiga.in.govlast amended
Sec. 2. As used in this chapter, "qualified investment" means the purchase of an ownership interest in a business located in an enterprise zone if the purchase is approved by the Indiana economic development corporation under section 8 of this chapter.
As added by P.L.9-1986, SEC.8. Amended by P.L.379-1987(ss), SEC.8; P.L.4-2005, SEC.57.
Amendment history
As added by P.L.9-1986, SEC.8. Amended by P.L.379-1987(ss), SEC.8; P.L.4-2005, SEC.57.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-7-5 · Claiming of credit on annual state tax return
- 6-3.1-7-6 · Disallowance of credit
- 6-3.1-7-7 · Tax credit report
- 6-3.1-7-8 · Program expiration; treatment of credit carryovers
- 6-3.1-9-1 · Definitions
- 6-3.1-9-2 · Eligible persons; application for allocation of tax credits;
- 6-3.1-9-3 · Amount of credit; application; pass through entities;
- 6-3.1-9-4 · Documentation for credit; form; contents; priority…
- 6-3.1-9-5 · Amount of tax credits allowed
- 6-3.1-9-6 · Allowable years of credit
- 6-3.1-10-1 · "Enterprise zone" defined
- 6-3.1-10-1.7 · "Pass through entity" defined
- 6-3.1-10-2 · "Qualified investment" defined
- 6-3.1-10-2.5 · "SIC Manual" defined
- 6-3.1-10-3 · "State tax liability" defined
- 6-3.1-10-4 · "Taxpayer" defined
- 6-3.1-10-5 · "Transfer ownership" defined
- 6-3.1-10-6 · Credit for qualified investment; amount
- 6-3.1-10-6.5 · Pass through entity; credit
- 6-3.1-10-7 · Carryover of excess credit
- 6-3.1-10-8 · Qualifying for credit; request for determination; findings;
- 6-3.1-10-9 · Claiming credit
- 6-3.1-10-10 · Program expiration; treatment of credit carryovers
- 6-3.1-11-1 · "Applicable percentage"
- 6-3.1-11-2 · Repealed