Indiana Code - Taxation - Title 6, Section 6-3.1-19-2

"Qualified investment"

Sec. 2. As used in this chapter, "qualified investment" means the
amount of a taxpayer's expenditures that is:
(1) for redevelopment or rehabilitation of property located
within a community revitalization enhancement district
designated under IC 36-7-13;
(2) made under a plan adopted by an advisory commission on
industrial development under IC 36-7-13; and
(3) approved by the Indiana economic development corporation
before the expenditure is made.

As added by P.L.125-1998, SEC.3. Amended by P.L.4-2005, SEC.94.

Last modified: May 28, 2006