{"data":{"id":"us-in/ic-6-3.1-38.1-5","jurisdiction":"us-in","citation":"IC 6-3.1-38.1-5","heading":"\"Qualified rural county\"","body":"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).","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38.1-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"60d9a744357dc0650bf9488bd0d5ecee8c6c29e8675a5def4112a170325e4daf","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.1-4","next":"us-in/ic-6-3.1-38.1-6"},"notice":"GroundRules: Original legal text. Not legal advice."}