Terms Used In Indiana Code > Title 3 > Article 7 > Chapter 16 - Registration at Agencies Serving Persons With Disabilities

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• applicable percentage: means the percentage determined as follows:

  Indiana Code 6-3.1-11-1

• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• authority: means the Indiana housing and community development authority established by IC 5-20-1-3. See Indiana Code 6-3.1-18-0.3
• Base amount: means base amount (as defined in Section 41(c) of the Internal Revenue Code) modified by considering only Indiana qualified research expenses and gross receipts attributable to Indiana in the calculation of the taxpayer's:

  Indiana Code 6-3.1-4-1

• business firm: means any business entity authorized to do business in the state of Indiana that has state tax liability. See Indiana Code 6-3.1-18-0.5
• Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
• commission: refers to the Indiana utility regulatory commission. See Indiana Code 6-3.1-29-2
• community based organization: has the meaning set forth in Indiana Code 6-3.1-18-0.7
• community development corporation: has the meaning set forth in IC 4-4-28-2. See Indiana Code 6-3.1-18-1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• corporate headquarters: means the building or buildings where one (1) or more of the following are located:

  Indiana Code 6-3.1-30-1

• 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.
• corporation: refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-11-2.5
• corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-13-1.5
• corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-26-2.5
• corporation: refers to the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-29-3
• corporation: refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-30-1.5
• credit amount: means the amount agreed to between the corporation and applicant under this chapter, but not to exceed, in the case of a credit awarded for a project to create new jobs in Indiana, the incremental income tax withholdings attributable to the applicant's project. See Indiana Code 6-3.1-13-2
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• department: refers to the department of state revenue. See Indiana Code 6-3.1-29-4
• digital manufacturing equipment: means any production equipment utilized within an integrated computer network system that provides for the onsite manufacturing of a three-dimensional part or product using material that is joined or solidified using multiple layers under computer control pursuant to a computer aided design for rapid or on demand production. See Indiana Code 6-3.1-26-3.1
• eligible business: means either of the following:

  Indiana Code 6-3.1-30-2

• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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.
• floor space: means the usable interior floor space of a building. See Indiana Code 6-3.1-11-4
• fluidized bed combustion technology: means a technology that involves the combustion of fuel in connection with a bed of inert material, such as limestone or dolomite, which is held in a fluid like state by the means of air or other gasses being passed through the materials. See Indiana Code 6-3.1-29-4.5
• full-time employee: means an individual who is employed for consideration for at least thirty-five (35) hours each week or who renders any other standard of service generally accepted by custom or specified by contract as full-time employment. See Indiana Code 6-3.1-13-4
• fund: refers to an individual development account fund established by a community development corporation or community based organization under IC 4-4-28-13. See Indiana Code 6-3.1-18-2
• homestead: has the meaning set forth in Indiana Code 6-3.1-20-2
• in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
• incremental income tax withholdings: means either:

  Indiana Code 6-3.1-13-5

• Indiana coal: has the meaning set forth in IC 21-47-1-4. See Indiana Code 6-3.1-29-5
• Indiana income: means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return. See Indiana Code 6-3.1-20-1
• Indiana qualified research expense: means qualified research expense that is incurred for research conducted in Indiana. See Indiana Code 6-3.1-4-1
• individual development account: has the meaning set forth in IC 4-4-28-5. See Indiana Code 6-3.1-18-3
• industrial recovery site: means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space:

  Indiana Code 6-3.1-11-5

• integrated coal gasification powerplant: means a facility that satisfies all the following requirements:

  Indiana Code 6-3.1-29-6

• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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}
• minority: means a member of a minority group (as defined in Indiana Code 6-3.1-29-7
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• NAICS: refers to the North American Industry Classification System. See Indiana Code 6-3.1-13-5.3
• NAICS industry sector: refers to industries that share the same first two (2) digits of the six (6) digit NAICS code assigned to industries in the NAICS Manual of the United States Office of Management and Budget. See Indiana Code 6-3.1-13-5.5
• new employee: means a full-time employee first employed by a taxpayer in the project that is the subject of a tax credit agreement and who is employed after the taxpayer enters into the tax credit agreement. See Indiana Code 6-3.1-13-6
• office: means the office of community and rural affairs established by Indiana Code 6-3.1-22-2
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• 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 6-3.1-4-1

• pass through entity: means a:

  Indiana Code 6-3.1-13-7

• pass through entity: means :

  Indiana Code 6-3.1-17.1-2

• pass through entity: means :

  Indiana Code 6-3.1-18-4

• pass through entity: means :

  Indiana Code 6-3.1-19-1.5

• pass through entity: means :

  Indiana Code 6-3.1-24-1

• pass through entity: means a:

  Indiana Code 6-3.1-26-7

• pass through entity: means :

  Indiana Code 6-3.1-29-9

• pass through entity: means :

  Indiana Code 6-3.1-30-3

• person: means any individual subject to Indiana adjusted gross income tax. See Indiana Code 6-3.1-18-4.3
• Personal property: All property that is not real property.
• Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
• placed in service: means that property is placed in a condition or state of readiness and availability for a specifically assigned function. See Indiana Code 6-3.1-11-8
• plant: means a building or complex of buildings used, or designed and constructed for use, in production, manufacturing, fabrication, assembly, processing, refining, finishing, or warehousing of tangible personal property, whether the tangible personal property is or was for sale to third parties or for use by the owner in the owner's business. See Indiana Code 6-3.1-11-9
• Population: has the meaning set forth in Indiana Code 1-1-4-5
• preservation: means the application of measures to sustain the form, integrity, and material of:

  Indiana Code 6-3.1-22-3

• Property: includes personal and real property. See Indiana Code 1-1-4-5
• qualified contribution: means a contribution to a fund for which a community development corporation or community based organization has received an allocation of tax credits under IC 4-4-28-13. See Indiana Code 6-3.1-18-4.5
• qualified expenditures: means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence. See Indiana Code 6-3.1-22-4
• qualified historic structure: means any building that is:

  Indiana Code 6-3.1-17.1-3

• qualified Indiana business: means an independently owned and operated business that is certified as a qualified Indiana business by the Indiana economic development corporation under section 7 of this chapter. See Indiana Code 6-3.1-24-2
• qualified Indiana investment fund: means any private fund that meets the definition of a venture capital fund in 17 C. See Indiana Code 6-3.1-24-2.5
• qualified investment: means the amount of the taxpayer's expenditures for rehabilitation of property located within an industrial recovery site. See Indiana Code 6-3.1-11-10
• qualified investment: means the amount of a taxpayer's expenditures that is:

  Indiana Code 6-3.1-19-2

• qualified investment: means the amount of the taxpayer's expenditures in Indiana for:

  Indiana Code 6-3.1-26-8

• qualified investment: means a taxpayer's expenditures for:

  Indiana Code 6-3.1-29-10

• qualified investment capital: means debt or equity capital that is provided to a qualified Indiana business or a qualified Indiana investment fund after December 31, 2003. See Indiana Code 6-3.1-24-3
• qualified rehabilitation expenditure: means the costs and expenses incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure that are defined as a qualified rehabilitation expenditure in Section 47(c)(2) of the Internal Revenue Code. See Indiana Code 6-3.1-17.1-4
• Qualified research expense: means qualified research expense (as defined in Section 41(b) of the Internal Revenue Code). See Indiana Code 6-3.1-4-1
• qualified taxpayer: means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code. See Indiana Code 6-3.1-17.1-5
• qualifying project: means the relocation of the corporate headquarters of an eligible business from a location outside Indiana to a location in Indiana. See Indiana Code 6-3.1-30-4
• rehabilitation: means the remodeling, repair, or betterment of real property in any manner or any enlargement or extension of real property. See Indiana Code 6-3.1-11-11
• rehabilitation: means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant to the historical, architectural, or archeological values of the property. See Indiana Code 6-3.1-22-5
• related member: means a person that, with respect to the taxpayer during all or any portion of the taxable year, is any one (1) of the following:

  Indiana Code 6-3.1-13-8

• relocation costs: means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. See Indiana Code 6-3.1-30-5
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Research expense tax credit: means a credit provided under this chapter against any tax otherwise due and payable under IC 6-3. See Indiana Code 6-3.1-4-1
• state and local tax liability: means a taxpayer's total tax liability incurred under:

  Indiana Code 6-3.1-19-1

• state income tax liability: means an individual's adjusted gross income tax liability under IC 6-3. See Indiana Code 6-3.1-20-3
• state tax liability: means the taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-11-12

• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-13-9

• state tax liability: means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of all credits that under Indiana Code 6-3.1-17.1-6
• state tax liability: means a taxpayer's total tax liability incurred under:

  Indiana Code 6-3.1-18-5

• state tax liability: means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax) as computed after the application of all credits that under Indiana Code 6-3.1-22-6
• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-24-4

• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-26-9

• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-29-11

• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-30-6

• substantial presence: means :

  Indiana Code 6-3.1-24-4.5

• Taxpayer: means an individual, a corporation, a limited liability company, a limited liability partnership, a trust, or a partnership that has any tax liability under IC 6-3 (adjusted gross income tax). See Indiana Code 6-3.1-4-1
• taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. See Indiana Code 6-3.1-11-13
• taxpayer: means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8. See Indiana Code 6-3.1-13-10
• taxpayer: means an individual or entity that has any state and local tax liability. See Indiana Code 6-3.1-19-2.5
• taxpayer: means :

  Indiana Code 6-3.1-22-7

• taxpayer: means an individual or entity, including a pass through entity, that has any state tax liability. See Indiana Code 6-3.1-24-5
• taxpayer: means an individual, a corporation, a partnership, or other entity that has state tax liability. See Indiana Code 6-3.1-26-11
• taxpayer: means a person, a corporation, a partnership, or other entity that makes a qualified investment. See Indiana Code 6-3.1-29-12
• taxpayer: means an individual or entity:

  Indiana Code 6-3.1-30-7

• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
• vacant: means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal property. See Indiana Code 6-3.1-11-14
• venture capital: means financing provided by investors that may include equity, convertible debt, or other forms of equity-like investment instruments. See Indiana Code 6-3.1-30-7.1
• Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
• veteran: includes "Hoosier veteran" and applies to the construction of all Indiana statutes, unless the construction is expressly excluded by the terms of the statute, is plainly repugnant to the intent of the general assembly or of the context of the statute, or is inconsistent with federal law. See Indiana Code 1-1-4-5
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5