Indiana Code — Title 6 (Taxation)
IC 6-3.1-29-6
"Integrated coal gasification powerplant"
Sec. 6. As used in this chapter, "integrated coal gasification powerplant" means a facility that satisfies all the following requirements:
# (1)
The facility is located in Indiana and is a newly constructed energy generating plant.
# (2)
The facility converts coal into synthesis gas that can be used as a fuel to generate energy or as a substitute for natural gas.
# (3)
The facility uses the synthesis gas as a fuel to generate electric energy or produces synthesis gas that can be used as a substitute for natural gas.
# (4)
The facility is dedicated primarily to production of electricity or gas for use by energy utilities serving Indiana retail electric or gas utility consumers.
As added by P.L.191-2005, SEC.15. Amended by P.L.175-2007, SEC.4.
Amendment history
As added by P.L.191-2005, SEC.15. Amended by P.L.175-2007, SEC.4.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-3.1-26-24 · Repealed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- 6-3.1-26-26 · Repealed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"
- 6-3.1-29-4 · "Department"
- 6-3.1-29-4.5 · "Fluidized bed combustion technology"
- 6-3.1-29-5 · "Indiana coal"
- 6-3.1-29-6 · "Integrated coal gasification powerplant"
- 6-3.1-29-7 · "Minority"
- 6-3.1-29-8 · "Minority business enterprise"
- 6-3.1-29-9 · "Pass through entity"
- 6-3.1-29-10 · "Qualified investment"
- 6-3.1-29-11 · "State tax liability"
- 6-3.1-29-12 · "Taxpayer"
- 6-3.1-29-13 · "Women's business enterprise"
- 6-3.1-29-14 · Credit
- 6-3.1-29-15 · Computation of credit amount
- 6-3.1-29-16 · Limitations on use of credit
- 6-3.1-29-17 · Preconstruction application for credit
- 6-3.1-29-18 · Conditions for granting credit application