Indiana Code — Title 6 (Taxation)
IC 6-3.1-9-6
Allowable years of credit
Official textiga.in.govlast amended
Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid or permanently set aside in a special account for the approved program or purpose.
As added by P.L.51-1984, SEC.1.
Amendment history
As added by P.L.51-1984, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-7-2 · Eligible taxpayers; amount of credit; pass through entities
- 6-3.1-7-3 · Credit carryover
- 6-3.1-7-4 · Credit; allocation to state tax liability
- 6-3.1-7-5 · Claiming of credit on annual state tax return
- 6-3.1-7-6 · Disallowance of credit
- 6-3.1-7-7 · Tax credit report
- 6-3.1-7-8 · Program expiration; treatment of credit carryovers
- 6-3.1-9-1 · Definitions
- 6-3.1-9-2 · Eligible persons; application for allocation of tax credits;
- 6-3.1-9-3 · Amount of credit; application; pass through entities;
- 6-3.1-9-4 · Documentation for credit; form; contents; priority…
- 6-3.1-9-5 · Amount of tax credits allowed
- 6-3.1-9-6 · Allowable years of credit
- 6-3.1-10-1 · "Enterprise zone" defined
- 6-3.1-10-1.7 · "Pass through entity" defined
- 6-3.1-10-2 · "Qualified investment" defined
- 6-3.1-10-2.5 · "SIC Manual" defined
- 6-3.1-10-3 · "State tax liability" defined
- 6-3.1-10-4 · "Taxpayer" defined
- 6-3.1-10-5 · "Transfer ownership" defined
- 6-3.1-10-6 · Credit for qualified investment; amount
- 6-3.1-10-6.5 · Pass through entity; credit
- 6-3.1-10-7 · Carryover of excess credit
- 6-3.1-10-8 · Qualifying for credit; request for determination; findings;
- 6-3.1-10-9 · Claiming credit