GroundRules
Browse Indiana
Read the original sections, or search by topic.
- IC 6-3-6-9 · Repealed
- IC 6-3-6-10 · Taxpayers' record keeping requirements; false entries; offenses
- IC 6-3-6-11 · Evasion of tax; offenses; prosecution
- IC 6-3-6-12 · Repealed
- IC 6-3-6-13 · Repealed
- IC 6-3-6-14 · Repealed
- IC 6-3-7-1 · Repealed
- IC 6-3-7-2 · Repealed
- IC 6-3-7-2.5 · Repealed
- IC 6-3-7-3 · Collected revenue; distribution and use
- IC 6-3-7-4 · Repealed
- IC 6-3-7-5 · Independent contractor; worker's compensation election for exemption; notification of tax treatment
- IC 6-3-8.1-1 · Application of chapter
- IC 6-3-8.1-2 · Provisions applying to imposition and collection of supplemental net income tax; filing of estimated tax return and final tax return
- IC 6-3-8.1-3 · Determination of supplemental net income tax; forms and procedures
- IC 6-3.1-1-1 · Definitions; application
- IC 6-3.1-1-2 · Order of application
- IC 6-3.1-1-3 · Limitation on number of credits granted; election by taxpayer; election to carry forward certain tax credits
- IC 6-3.1-1-4 · Effect of repeal of tax credit statute on carrying over unused tax credits
- IC 6-3.1-1-5 · Riverboat building tax credit allowed despite repeal of tax credit statute if qualified investments certified before January 1, 2015
- IC 6-3.1-4-1 · Definitions
- IC 6-3.1-4-2 · Amount of credit; computation
- IC 6-3.1-4-2.5 · Amount of credit; alternative computation
- IC 6-3.1-4-3 · Unused credits carried forward
- IC 6-3.1-4-4 · Application of Internal Revenue Code provisions
- IC 6-3.1-4-5 · Qualified research expenses; determination
- IC 6-3.1-4-6 · Federal credit expiration date inapplicable
- IC 6-3.1-4-7 · Pass through entity; shareholder, partner, or member
- IC 6-3.1-4-8 · Disclosure of reasons for not claiming the federal credit
- IC 6-3.1-7-1 · Definitions
- IC 6-3.1-7-2 · Eligible taxpayers; amount of credit; pass through entities
- IC 6-3.1-7-3 · Credit carryover
- IC 6-3.1-7-4 · Credit; allocation to state tax liability
- IC 6-3.1-7-5 · Claiming of credit on annual state tax return
- IC 6-3.1-7-6 · Disallowance of credit
- IC 6-3.1-7-7 · Tax credit report
- IC 6-3.1-7-8 · Program expiration; treatment of credit carryovers
- IC 6-3.1-9-1 · Definitions
- IC 6-3.1-9-2 · Eligible persons; application for allocation of tax credits; approval
- IC 6-3.1-9-3 · Amount of credit; application; pass through entities; shareholders or partners of firms without tax liability
- IC 6-3.1-9-4 · Documentation for credit; form; contents; priority notification of credit allowable
- IC 6-3.1-9-5 · Amount of tax credits allowed
- IC 6-3.1-9-6 · Allowable years of credit
- IC 6-3.1-10-1 · "Enterprise zone" defined
- IC 6-3.1-10-1.7 · "Pass through entity" defined
- IC 6-3.1-10-2 · "Qualified investment" defined
- IC 6-3.1-10-2.5 · "SIC Manual" defined
- IC 6-3.1-10-3 · "State tax liability" defined
- IC 6-3.1-10-4 · "Taxpayer" defined
- IC 6-3.1-10-5 · "Transfer ownership" defined
- IC 6-3.1-10-6 · Credit for qualified investment; amount
- IC 6-3.1-10-6.5 · Pass through entity; credit
- IC 6-3.1-10-7 · Carryover of excess credit
- IC 6-3.1-10-8 · Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership
- IC 6-3.1-10-9 · Claiming credit
- IC 6-3.1-10-10 · Program expiration; treatment of credit carryovers
- IC 6-3.1-11-1 · "Applicable percentage"
- IC 6-3.1-11-2 · Repealed
- IC 6-3.1-11-2.5 · "Corporation"
- IC 6-3.1-11-3 · Repealed
- IC 6-3.1-11-4 · "Floor space"
- IC 6-3.1-11-5 · "Industrial recovery site"
- IC 6-3.1-11-6 · Repealed
- IC 6-3.1-11-7 · Repealed
- IC 6-3.1-11-8 · "Placed in service"
- IC 6-3.1-11-9 · "Plant"
- IC 6-3.1-11-10 · "Qualified investment"
- IC 6-3.1-11-11 · "Rehabilitation"
- IC 6-3.1-11-12 · "State tax liability"
- IC 6-3.1-11-13 · "Taxpayer"
- IC 6-3.1-11-14 · "Vacant"
- IC 6-3.1-11-15 · Repealed
- IC 6-3.1-11-16 · Credit for qualified investment; computation of amount; assignment of credit
- IC 6-3.1-11-17 · Carryover of excess credit; carryback or refund of unused credit barred
- IC 6-3.1-11-18 · Repealed
- IC 6-3.1-11-18.5 · Application to enter into agreement with the corporation
- IC 6-3.1-11-19 · Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites
- IC 6-3.1-11-19.5 · Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit
- IC 6-3.1-11-20 · Repealed
- IC 6-3.1-11-21 · Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination
- IC 6-3.1-11-22 · Application of credit against taxes owed; order; computation
- IC 6-3.1-11-23 · Claiming of credit on annual tax return; certification; required information
- IC 6-3.1-11-24 · Pass through entities
- IC 6-3.1-11-25 · Expiration
- IC 6-3.1-13-0.4 · Legalization of actions taken by Indiana economic development corporation in administration of chapter after February 8, 2005, and before May 11, 2005
- IC 6-3.1-13-1 · Repealed
- IC 6-3.1-13-1.5 · "Corporation"
- IC 6-3.1-13-2 · "Credit amount"
- IC 6-3.1-13-3 · Repealed
- IC 6-3.1-13-4 · "Full-time employee"
- IC 6-3.1-13-5 · "Incremental income tax withholdings"
- IC 6-3.1-13-5.3 · "NAICS"
- IC 6-3.1-13-5.5 · "NAICS industry sector"
- IC 6-3.1-13-6 · "New employee"
- IC 6-3.1-13-7 · "Pass through entity"
- IC 6-3.1-13-8 · "Related member"
- IC 6-3.1-13-9 · "State tax liability"
- IC 6-3.1-13-10 · "Taxpayer"
- IC 6-3.1-13-11 · Credit against state tax liability
- IC 6-3.1-13-12 · Repealed