GroundRules
IC 6-3.1-17.1-5: "Qualified taxpayer"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 17.1. Historic Rehabilitation Tax Credit
Sec. 5. As used in this chapter, "qualified taxpayer" means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code.
Collected 2026-09-09T01:51:39Z. Source file · JSON