{"data":{"id":"us-in/ic-6-3.1-22-3","jurisdiction":"us-in","citation":"IC 6-3.1-22-3","heading":"\"Preservation\"","body":"Sec. 3. (a) As used in this chapter, \"preservation\" means the application of measures to sustain the form, integrity, and material of:\n(1) a building or structure; or\n(2) the form and vegetative cover of property.\n(b) The term includes stabilization work and the maintenance of historic building materials.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 22. Residential Historic Rehabilitation Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-22-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6b20f47191b0ad031178a28da662596052d2282f739c98b0de69901bae190c4d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-22-2","next":"us-in/ic-6-3.1-22-4"},"notice":"GroundRules: Original legal text. Not legal advice."}