Section 5-28-15-0.5 - Treatment of certain persons as having qualified for incentives A person that:
(1) did not qualify in any taxable year beginning in 1995, 1996, or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7 (before its amendment by P.L. 14-1997 and before its repeal);(2) would have qualified for the enterprise zone incentives under IC 4-4-6.1-1.7 (as amended by P.L. 14-1997 and before its repeal); and(3) received enterprise zone incentives for taxable years beginning in 1995, 1996, or 1997; shall be treated for each of the years described in subdivision (1) as having qualified for the incentives to the same extent as if the amendment by P.L. 14-1997 to IC 4-4-6.1-1.7 (before its repeal) had been enacted before the enterprise zone incentives accrued to the person.
Added by P.L. 220-2011, SEC. 111, eff. 7/1/2011.