Indiana Code 6-3.1-17.1-3. “Qualified historic structure”
Current as of: 2023 | Check for updates
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Sec. 3. As used in this chapter, “qualified historic structure” means any building that is:
(1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code);
(2) individually listed on the register of Indiana historic sites and historic structures; or
(3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures.
As added by P.L.236-2023, SEC.67.