Indiana Code — Title 6 (Taxation)
IC 6-3.1-37.2-2
"Mine reclamation site"
Official textiga.in.govlast amended
Sec. 2. As used in this chapter, "mine reclamation site" means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land.
As added by P.L.214-2023, SEC.2.
Amendment history
As added by P.L.214-2023, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-36-5 · "State tax liability"
- 6-3.1-36-6 · "Taxpayer"
- 6-3.1-36-7 · Application for tax credit; certification of eligibility
- 6-3.1-36-8 · Determination of tax credit amount
- 6-3.1-36-9 · Pass through entity; shareholder, partner, or member
- 6-3.1-36-10 · Claiming of credit on state tax return
- 6-3.1-36-11 · Credit carryover
- 6-3.1-36-11.5 · Credit assignability
- 6-3.1-36-11.7 · Credit limitation
- 6-3.1-36-12 · Credit subject to annual aggregate credit limit
- 6-3.1-36-13 · Expiration
- 6-3.1-37.2-1 · "Corporation"
- 6-3.1-37.2-2 · "Mine reclamation site"
- 6-3.1-37.2-3 · "Qualified investment"
- 6-3.1-37.2-4 · "State tax liability"
- 6-3.1-37.2-5 · "Taxpayer"
- 6-3.1-37.2-6 · Credit; amount; assignment
- 6-3.1-37.2-7 · Credit carryover and carryback
- 6-3.1-37.2-8 · Application to corporation
- 6-3.1-37.2-9 · Application evaluation
- 6-3.1-37.2-10 · Agreement
- 6-3.1-37.2-11 · Disqualification for substantial reduction in, or…
- 6-3.1-37.2-12 · Application of credit against taxpayer's taxes
- 6-3.1-37.2-13 · Claiming of credit and submission of certification
- 6-3.1-37.2-14 · Pass through entities