§ 6-3.1-1-1 Definitions; application
§ 6-3.1-1-2 Order of application
§ 6-3.1-1-3 Limitation on number of credits granted; election by taxpayer; election to carry forward certain tax credits
§ 6-3.1-1-4 Effect of repeal of tax credit statute on carrying over unused tax credits
§ 6-3.1-1-5 Riverboat building tax credit allowed despite repeal of tax credit statute if qualified investments certified before January 1, 2015

Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 1 - Definitions; Priority of Credits

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Statute: A law passed by a legislature.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5