Indiana Code — Title 6 (Taxation)
IC 6-3.1-18-3
"Individual development account"
Official textiga.in.govlast amended
Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5.
As added by P.L.15-1997, SEC.2.
Amendment history
As added by P.L.15-1997, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-3.1-18-0.7 · "Community based organization"
- 6-3.1-18-1 · "Community development corporation"
- 6-3.1-18-2 · "Fund"
- 6-3.1-18-3 · "Individual development account"
- 6-3.1-18-4 · "Pass through entity"
- 6-3.1-18-4.3 · "Person"
- 6-3.1-18-4.5 · "Qualified contribution"
- 6-3.1-18-5 · "State tax liability"
- 6-3.1-18-6 · Credit; amount; calculation; application
- 6-3.1-18-7 · Application of tax credit to pass through entities;…
- 6-3.1-18-8 · Credit supplement; other credits
- 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
- 6-3.1-18-10 · Amount of tax credits allowed
- 6-3.1-18-11 · Tax credit available only in year paid
- 6-3.1-19-1 · "State and local tax liability"
- 6-3.1-19-1.5 · "Pass through entity"