Ind. Code § 6-3.1-26-13

Current through P.L. 171-2024

Section 6-3.1-26-13 - Entitlement to credit

A taxpayer that:

(1) is awarded a tax credit under this chapter by the corporation; and

(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;

is entitled to a credit against the taxpayer's state tax liability in a taxable year.

IC 6-3.1-26-13

As added by P.L. 224-2003, SEC.197. Amended by P.L. 4-2005, SEC.105.