Indiana Code — Title 6 (Taxation)
IC 6-3.1-38-9
Rules
Official textiga.in.govlast amended
Sec. 9. The department shall adopt rules under IC 4-22-2 to implement this chapter.
As added by P.L.203-2023, SEC.2.
Amendment history
As added by P.L.203-2023, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-37.2-14 · Pass through entities
- 6-3.1-37.2-15 · Maximum aggregate amount allowed
- 6-3.1-37.2-16 · Limitations
- 6-3.1-37.2-17 · Expiration; carryforward after expiration
- 6-3.1-38-1 · Applicability
- 6-3.1-38-2 · "Qualified taxpayer"
- 6-3.1-38-3 · "State tax liability"
- 6-3.1-38-4 · Credit for qualified taxpayer; credit amounts
- 6-3.1-38-5 · Reporting requirements
- 6-3.1-38-6 · Claiming credit on tax return
- 6-3.1-38-7 · Maximum amount of credit; approval of claims
- 6-3.1-38-8 · Credit carryover; carryback or refund of unused credit
- 6-3.1-38-9 · Rules
- 6-3.1-38.1-1 · "Pass through entity"
- 6-3.1-38.1-2 · "Qualified applicant"
- 6-3.1-38.1-3 · "Qualified new rail infrastructure expenditures"
- 6-3.1-38.1-4 · "Qualified railroad expenditures"
- 6-3.1-38.1-5 · "Qualified rural county"
- 6-3.1-38.1-6 · "State tax liability"
- 6-3.1-38.1-7 · "Taxpayer"
- 6-3.1-38.1-8 · Applying for tax credit; eligibility
- 6-3.1-38.1-9 · Amount of tax credit
- 6-3.1-38.1-10 · Amount of tax credit; pass through entities
- 6-3.1-38.1-11 · Claiming tax credit
- 6-3.1-38.1-12 · Carry over of excess tax credit