Indiana Code — Title 6 (Taxation)
IC 6-3.1-24-2.5
"Qualified Indiana investment fund"
Official textiga.in.govlast amended
Sec. 2.5. As used in this chapter, "qualified Indiana investment fund" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapter.
As added by P.L.165-2021, SEC.76.
Amendment history
As added by P.L.165-2021, SEC.76.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-3.1-24-1 · "Pass through entity" defined
- 6-3.1-24-2 · "Qualified Indiana business" defined
- 6-3.1-24-2.5 · "Qualified Indiana investment fund"
- 6-3.1-24-3 · "Qualified investment capital" defined
- 6-3.1-24-4 · "State tax liability" defined
- 6-3.1-24-4.5 · "Substantial presence"
- 6-3.1-24-5 · "Taxpayer" defined
- 6-3.1-24-6 · Credit; eligibility
- 6-3.1-24-7 · Certification of qualified Indiana business; forms; fee
- 6-3.1-24-7.5 · Certification of qualified Indiana investment fund; forms
- 6-3.1-24-8 · Maximum allowable credit; notice to investors
- 6-3.1-24-8.5 · Maximum allowable credit; qualified investment fund;…
- 6-3.1-24-9 · Repealed
- 6-3.1-24-10 · Repealed
- 6-3.1-24-11 · Pass through entity; eligibility of owners, shareholders,…