Indiana Code — Title 6 (Taxation)
IC 6-3.1-26-19
Credit disallowed for relocated jobs
Official textiga.in.govlast amended
Sec. 19. A person is not entitled to claim the credit provided by this chapter for any jobs that the person relocates from one (1) site in Indiana to another site in Indiana.
Determinations under this section shall be made by the corporation.
As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.108.
Amendment history
As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.108.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-26-8 · "Qualified investment"
- 6-3.1-26-8.5 · "Logistics investment"
- 6-3.1-26-9 · "State tax liability"
- 6-3.1-26-10 · Repealed
- 6-3.1-26-11 · "Taxpayer"
- 6-3.1-26-12 · Purpose of credit
- 6-3.1-26-13 · Entitlement to credit
- 6-3.1-26-14 · Amount of credit
- 6-3.1-26-15 · Carry forward of credit; acceleration of certain credits
- 6-3.1-26-16 · Shareholder or partner entitled to credit; acceleration of
- 6-3.1-26-17 · Application
- 6-3.1-26-18 · Agreement for credit; conditions
- 6-3.1-26-19 · Credit disallowed for relocated jobs
- 6-3.1-26-20 · Certification of qualified investments
- 6-3.1-26-21 · Agreement for credit; contents
- 6-3.1-26-22 · Certificate of verification
- 6-3.1-26-23 · Noncompliance with agreement; assessments
- 6-3.1-26-24 · Repealed
- 6-3.1-26-25 · Biennial evaluation; reporting requirements
- 6-3.1-26-26 · Repealed
- 6-3.1-26-27 · Credit subject to annual aggregate credit limit
- 6-3.1-29-0.1 · Application of chapter; severability
- 6-3.1-29-1 · Legislative intent; use of women and minority businesses as
- 6-3.1-29-2 · "Commission"
- 6-3.1-29-3 · "Corporation"