IC 6-3.1-10-5: "Transfer ownership" defined
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 10. Enterprise Zone Investment Cost Credit
Sec. 5. As used in this chapter, "transfer ownership" means to purchase existing investment in a business, including real property, improvements to real property, or equipment.
Collected 2026-09-09T01:51:39Z. Source file · JSON