Section 312 IAC 23-3-1 - Certifications to qualify for the historic rehabilitation tax creditAuthority: IC 6-3.1-16-15; IC 14-10-2-4; IC 14-21-1-31
Affected: IC 6-3.1-16-8; IC 14-21-1
Sec. 1.
(a) This rule establishes standards for certifications by the division that are required in order for a person to qualify for the state historic rehabilitation tax credit.(b) To receive the certifications required by IC 6-3.1-16-8, a person must file a written application with the division that satisfies the requirements of IC 6-3.1-16 and this article.(c) The application must be made on a division form that is filed after February 14, 1994. The division form may require an applicant to provide information at different stages of the process.(d) The address for filing is as follows: Division of Historic Preservation and Archeology
Department of Natural Resources
Indiana Government Center-South
402 West Washington Street, Room W274
Indianapolis, Indiana 46204.
Natural Resources Commission; 312 IAC 23-3-1; filed Nov 4, 1999, 10:04 a.m.: 23 IR 550; readopted filed Aug 4, 2005, 6:00 p.m.: 28 IR 3661; readopted filed Jul 28, 2011, 10:28 a.m.: 20110824-IR-312110103RFA