Tax credit
Effective 1-1-2007.
Sec. 8. A taxpayer that:
(1) is an eligible business;
(2) completes a qualifying project; and
(3) incurs relocation costs;
is entitled to a credit against the taxpayer's state tax liability for the
taxable year in which the relocation costs are incurred. The credit
allowed under this section is equal to the amount determined under
section 9 of this chapter.
As added by P.L.193-2005, SEC.21.
Last modified: May 28, 2006