Indiana Code 6-3.1-17.1-5. “Qualified taxpayer”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-17.1-5
- qualified historic structure: means any building that is:
Indiana Code 6-3.1-17.1-3
Sec. 5. As used in this chapter, “qualified taxpayer” means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code.
As added by P.L.236-2023, SEC.67.