Chapter 24 - VENTURE CAPITAL INVESTMENT TAX CREDIT
- Section 6-3.1-24-1 - "Pass through entity" defined
- Section 6-3.1-24-2 - "Qualified Indiana business" defined
- Section 6-3.1-24-2.5 - "Qualified Indiana investment fund"
- Section 6-3.1-24-3 - "Qualified investment capital" defined
- Section 6-3.1-24-4 - "State tax liability" defined
- Section 6-3.1-24-4.5 - "Substantial presence"
- Section 6-3.1-24-5 - "Taxpayer" defined
- Section 6-3.1-24-6 - Credit; eligibility
- Section 6-3.1-24-7 - Certification of qualified Indiana business; forms; fee
- Section 6-3.1-24-7.5 - Certification of qualified Indiana investment fund; forms
- Section 6-3.1-24-8 - Maximum allowable credit; notice to investors
- Section 6-3.1-24-8.5 - Maximum allowable credit; qualified investment fund; notice to investors
- Section 6-3.1-24-9 - [Repealed]
- Section 6-3.1-24-10 - [Repealed]
- Section 6-3.1-24-11 - Pass through entity; eligibility of owners, shareholders, or members for credit
- Section 6-3.1-24-12 - Carryover of unused tax credit; assignment of all or part of the credit
- Section 6-3.1-24-12.5 - Certification of investment plan; application; proof of investment within two years
- Section 6-3.1-24-13 - Returns; submission of certificates from Indiana economic development corporation
- Section 6-3.1-24-14 - Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law
- Section 6-3.1-24-15 - Maximum annual statewide allowance for credits