Indiana Code — Title 6 (Taxation)
IC 6-3.1-17.1-5
"Qualified taxpayer"
Official textiga.in.govlast amended
Sec. 5. As used in this chapter, "qualified taxpayer" means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code.
As added by P.L.236-2023, SEC.67.
Amendment history
As added by P.L.236-2023, SEC.67.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-13-23 · Repealed
- 6-3.1-13-24 · Biennial evaluation by Indiana economic development
- 6-3.1-13-25 · Rules adoption; fees
- 6-3.1-13-26 · Economic development for a growing economy fund; use;
- 6-3.1-13-27 · Repealed
- 6-3.1-13-28 · Repealed
- 6-3.1-13-29 · Credit subject to annual aggregate credit limit
- 6-3.1-16.1-1 · Authorization to claim credit
- 6-3.1-17.1-1 · Applicability of chapter
- 6-3.1-17.1-2 · "Pass through entity"
- 6-3.1-17.1-3 · "Qualified historic structure"
- 6-3.1-17.1-4 · "Qualified rehabilitation expenditure"
- 6-3.1-17.1-5 · "Qualified taxpayer"
- 6-3.1-17.1-6 · "State tax liability"
- 6-3.1-17.1-7 · Amount of credit; computation
- 6-3.1-17.1-8 · Pass through entity; shareholder; partner; or member
- 6-3.1-17.1-9 · Claiming of credit on annual state tax return
- 6-3.1-17.1-10 · Carryover of unused credit amount
- 6-3.1-17.1-11 · Credit assignment
- 6-3.1-17.1-12 · Annual aggregate credit limit
- 6-3.1-17.1-13 · Credit included in calculation of aggregate tax credits…
- 6-3.1-17.1-14 · Adoption of rules
- 6-3.1-17.1-15 · Expiration of chapter
- 6-3.1-18-0.3 · "Authority"
- 6-3.1-18-0.5 · "Business firm"