IC 6-3.1-24-2.5: "Qualified Indiana investment fund"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 24. Venture Capital Investment Tax Credit
Sec. 2.5. As used in this chapter, "qualified Indiana investment fund" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapter.
Collected 2026-09-09T01:51:39Z. Source file · JSON