Terms Used In Indiana Code > Title 3 > Article 7 > Chapter 18 - Registration in Additional Offices; General Provisions

• affordable housing organization: refers to an organization that:

  Indiana Code 6-3.1-40.9-1

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• board: means the board of the Indiana economic development corporation. See Indiana Code 6-3.1-34-1
• Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
• 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.
• corporation: refers to the Indiana economic development corporation established by IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-37.2-1
• 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 established by IC 5-28-3-1. See Indiana Code 6-3.1-36-1
• corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-40.9-2
• corporation: refers to the Indiana economic development corporation established under IC 5-28-3, unless the context clearly denotes otherwise. See Indiana Code 6-3.1-34-2
• credit: refers to a credit granted under this chapter. See Indiana Code 6-3.1-40.9-3
• department: refers to the department of state revenue. See Indiana Code 6-3.1-34.6-2
• 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 6-3.1-34-3
• foster care: means living in a place licensed under IC 31-27. See Indiana Code 6-3.1-35.8-1
• Fraud: Intentional deception resulting in injury to another.
• in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
• Indiana qualified child care facility: means a facility that is:

  Indiana Code 6-3.1-39.5-1

• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• 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}
• mine reclamation site: means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land. See Indiana Code 6-3.1-37.2-2
• Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
• 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 a:

  Indiana Code 6-3.1-34-4

• pass through entity: means :

  Indiana Code 6-3.1-34.6-4

• pass through entity: has the meaning set forth in IC 6-3-1-35. See Indiana Code 6-3.1-40.9-4
• pass through entity: means :

  Indiana Code 6-3.1-39.5-2

• pass through entity: means :

  Indiana Code 6-3.1-38.3-1

• 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
• person: means an individual, a corporation, a limited liability company, a partnership, or another legal entity. See Indiana Code 6-3.1-35.8-1
• physician: means an individual who is licensed to practice medicine in Indiana under Indiana Code 6-3.1-40-2
• placed in service: means that property is placed in a condition or state of readiness and available to be occupied. See Indiana Code 6-3.1-34-5
• primary care physician: refers to a physician practicing in one (1) or more of the following:

  Indiana Code 6-3.1-40-3

• Property: includes personal and real property. See Indiana Code 1-1-4-5
• qualified applicant: means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana. See Indiana Code 6-3.1-36-2
• qualified child care expenditure: means an expenditure:

  Indiana Code 6-3.1-39.5-3

• qualified expenditure: means a qualified child care expenditure. See Indiana Code 6-3.1-39.5-4
• qualified investment: means the amount of the taxpayer's expenditures that are:

  Indiana Code 6-3.1-34-7

• qualified investment: means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site. See Indiana Code 6-3.1-37.2-3
• qualified media production: means :

  Indiana Code 6-3.1-36-3

• qualified production expenses: means expenses incurred by a qualified applicant for a qualified media production. See Indiana Code 6-3.1-36-4
• qualified redevelopment site: means a vacant or underutilized property in Indiana as determined by the corporation. See Indiana Code 6-3.1-34-6
• qualified taxpayer: means an employer that is a corporation, a limited liability company, a partnership, or another entity that:

  Indiana Code 6-3.1-38-2

• qualified vehicle: means a natural gas powered vehicle that:

  Indiana Code 6-3.1-34.6-6

• qualifying contribution: means a monetary payment made by a person to the insuring foster youth trust fund established by Indiana Code 6-3.1-35.8-1
• qualifying foster care organization: means an organization that meets the following qualifications:

  Indiana Code 6-3.1-35.8-1

• recapture event: means :

  Indiana Code 6-3.1-39.5-5

• rehabilitation: means the betterment of real property in any way. See Indiana Code 6-3.1-34-8
• state income tax liability: means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under Indiana Code 6-3.1-40-4
• state tax liability: means a qualified taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-38-3

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

  Indiana Code 6-3.1-37.2-4

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

  Indiana Code 6-3.1-38.3-2

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

  Indiana Code 6-3.1-36-5

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

  Indiana Code 6-3.1-39.5-6

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

  Indiana Code 6-3.1-35.8-1

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

  Indiana Code 6-3.1-34.6-7

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

  Indiana Code 6-3.1-40.9-5

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

  Indiana Code 6-3.1-34-9

• tax credit: means a deduction from any tax otherwise due under IC 6-3 or Indiana Code 6-3.1-35.8-1
• taxpayer: means a qualified applicant that has any state tax liability. See Indiana Code 6-3.1-36-6
• 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 a mine reclamation site. See Indiana Code 6-3.1-37.2-5
• taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred (100) individuals or less. See Indiana Code 6-3.1-39.5-7
• taxpayer: means an individual who:

  Indiana Code 6-3.1-40-5

• taxpayer: means an individual or entity that has any state tax liability. See Indiana Code 6-3.1-40.9-6
• taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. See Indiana Code 6-3.1-34-10
• 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
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5