Indiana Code - Taxation - Title 6, Section 6-3.1-14-3

Utilization of tax credit

Sec. 3. With the exception of a husband and wife, if there is more
than one (1) taxpayer that owns and operates a registered maternity
home, then each taxpayer may utilize the credit in proportion to the
taxpayer's ownership interest in the registered maternity home. In the
case of a husband and wife who own and operate a registered
maternity home jointly and who file separate tax returns, they may
take the credit in equal shares or one (1) of them may utilize the
whole credit.

As added by P.L.117-1990, SEC.2.

Last modified: May 28, 2006