Indiana Code — Title 6 (Taxation)
IC 6-3.1-22-5
"Rehabilitation"
Official textiga.in.govlast amended
Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant to the historical, architectural, or archeological values of the property.
As added by P.L.129-2001, SEC.7.
Amendment history
As added by P.L.129-2001, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-21-3 · Repealed
- 6-3.1-21-4 · Repealed
- 6-3.1-21-5 · Repealed
- 6-3.1-21-6 · Credit; amount; calculation; eligible persons;…
- 6-3.1-21-7 · Repealed
- 6-3.1-21-8 · Claim for credit on return; submission of information
- 6-3.1-21-9 · Application of credit to TANF
- 6-3.1-21-10 · Repealed
- 6-3.1-22-1 · Repealed
- 6-3.1-22-2 · "Office"
- 6-3.1-22-3 · "Preservation"
- 6-3.1-22-4 · "Qualified expenditures"
- 6-3.1-22-5 · "Rehabilitation"
- 6-3.1-22-6 · "State tax liability"
- 6-3.1-22-7 · "Taxpayer"
- 6-3.1-22-8 · Entitlement to credit
- 6-3.1-22-9 · Qualifying conditions; assistance to office by department…
- 6-3.1-22-10 · Certifications for rehabilitation work
- 6-3.1-22-11 · Credit claimed on tax return
- 6-3.1-22-12 · Reduction of adjusted basis
- 6-3.1-22-13 · Recaptured credit
- 6-3.1-22-14 · Credit exceeding tax liability
- 6-3.1-22-15 · Maximum credit; restrictions
- 6-3.1-22-15.5 · Residential historic rehabilitation credit; eligibility
- 6-3.1-22-16 · Adoption of rules