Section 312 IAC 23-1-1 - Administration by division of historic preservation and archeologyAuthority: IC 6-3.1-16-15; IC 14-10-2-4; IC 14-21-1-31
Affected: IC 6-3.1-16; IC 14-21-1
Sec. 1.
(a) This article governs the administration of the state historic rehabilitation tax credit established by IC 6-3.1-16.(b) This article is administered by the division.(c) In administering this article, the division shall consult with the revenue department whenever appropriate.Natural Resources Commission; 312 IAC 23-1-1; filed Nov 4, 1999, 10:04 a.m.: 23 IR 548; readopted filed Aug 4, 2005, 6:00 p.m.: 28 IR 3661; readopted filed Jul 28, 2011, 10:28 a.m.: 20110824-IR-312110103RFA