{"data":{"id":"us-in/ic-6-3.1-45-2","jurisdiction":"us-in","citation":"IC 6-3.1-45-2","heading":"\"Department\"","body":"Sec. 2. As used in this chapter, \"department\" refers to the department of state revenue.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-45-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a088bbbaa64cc39cd60f181800c490cc2ca60bd72c1abcff58877d47017227c6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-45-1","next":"us-in/ic-6-3.1-45-3"},"notice":"GroundRules: Original legal text. Not legal advice."}