As used in this chapter, "zone business" means an entity that accesses at least one (1) tax credit, deduction, or exemption incentive available under this chapter, IC 6-1.1-45, IC 6-3-3-10, IC 6-3.1-7 (before its expiration), or IC 6-3.1-10 (before its expiration).
IC 5-28-15-3