Indiana Code > Title 6 > Article 3.1 > Chapter 34.6 – Tax Credit for Natural Gas Powered Vehicles


§ 6-3.1-34.6-1	Applicability
§ 6-3.1-34.6-2	“Department”
§ 6-3.1-34.6-3	“Natural gas”
§ 6-3.1-34.6-4	“Pass through entity”
§ 6-3.1-34.6-5	“Person”
§ 6-3.1-34.6-6	“Qualified vehicle”
§ 6-3.1-34.6-7	“State tax liability”
§ 6-3.1-34.6-8	Credit claims; credit amounts; claims for vehicles placed into service in 2013
§ 6-3.1-34.6-9	Maximum credit amount for vehicles placed into service in taxable years beginning after December 31, 2013
§ 6-3.1-34.6-10	Maximum annual credit; maximum overall credit
§ 6-3.1-34.6-11	Claiming credit; pass through entity
§ 6-3.1-34.6-12	Procedure to claim credit
§ 6-3.1-34.6-13	Credit carryover; no carryback or refund
§ 6-3.1-34.6-14	Credit sale, assignment, or transfer prohibited

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.
department: refers to the department of state revenue. See Indiana Code 6-3.1-34.6-2
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
natural gas: means compressed or liquid natural gas. See Indiana Code 6-3.1-34.6-3
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
pass through entity: means :
Indiana Code 6-3.1-34.6-4
person: means an individual, a corporation, a limited liability company, a partnership, or another legal entity. See Indiana Code 6-3.1-34.6-5
qualified vehicle: means a natural gas powered vehicle that:
Indiana Code 6-3.1-34.6-6
state tax liability: means a person's total tax liability that is incurred under:
Indiana Code 6-3.1-34.6-7
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5