"Qualified investment"

Official textiga.in.govlast amended 2023

Sec. 3. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site.
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)

6-3.1-36-6 · "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
6-3.1-37.2-15 · Maximum aggregate amount allowed

Full table of contents →