Indiana · Snapshot 2026

IC 6-3.1-38.1-5: "Qualified rural county"

Where this section sits in the code

TITLE 6. TAXATION
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment

Sec. 5. As used in this chapter, "qualified rural county" means a county in Indiana with a population of not more than three hundred thousand (300,000).

Collected 2026-09-09T01:51:39Z. Source file · JSON

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