Indiana Code 6-3.1-37.2-17. Expiration; carryforward after expiration
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-37.2-17
- taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. See Indiana Code 6-3.1-37.2-5
Sec. 17. This chapter expires December 31, 2027. The expiration of this chapter on December 31, 2027, does not affect a taxpayer‘s ability to carry forward the amount of any unused credit awarded before the expiration of this chapter.
As added by P.L.214-2023, SEC.2.