Indiana Code 36-7-35-7. “Qualified expenditure” defined
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Terms Used In Indiana Code 36-7-35-7
- PMA ordinance: means an ordinance adopted by the fiscal body of a municipality under section 9 of this chapter. See Indiana Code 36-7-35-4
Sec. 7. As used in this chapter, “qualified expenditure” means an expenditure made by a taxpayer for maintenance activities that qualify the taxpayer for a credit under IC 6-3.1-32.5 as determined under a PMA ordinance.
As added by P.L.144-2008, SEC.47.