IC 6-3.1-18-4.5: "Qualified contribution"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 18. Individual Development Account Tax Credit
Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation or community based organization has received an allocation of tax credits under IC 4-4-28-13.
Collected 2026-09-09T01:51:39Z. Source file · JSON