§ 6-3.1-29-0.1 Application of chapter; severability
§ 6-3.1-29-1 Legislative intent; use of women and minority businesses as vendors
§ 6-3.1-29-2 “Commission”
§ 6-3.1-29-3 “Corporation”
§ 6-3.1-29-4 “Department”
§ 6-3.1-29-4.5 “Fluidized bed combustion technology”
§ 6-3.1-29-5 “Indiana coal”
§ 6-3.1-29-6 “Integrated coal gasification powerplant”
§ 6-3.1-29-7 “Minority”
§ 6-3.1-29-8 “Minority business enterprise”
§ 6-3.1-29-9 “Pass through entity”
§ 6-3.1-29-10 “Qualified investment”
§ 6-3.1-29-11 “State tax liability”
§ 6-3.1-29-12 “Taxpayer”
§ 6-3.1-29-13 “Women’s business enterprise”
§ 6-3.1-29-14 Credit
§ 6-3.1-29-15 Computation of credit amount
§ 6-3.1-29-16 Limitations on use of credit
§ 6-3.1-29-17 Preconstruction application for credit
§ 6-3.1-29-18 Conditions for granting credit application
§ 6-3.1-29-19 Terms of required agreement; certificate of compliance
§ 6-3.1-29-20 Allocation of credit among shareholders, partners, and members
§ 6-3.1-29-20.5 Assignability of credit by contract
§ 6-3.1-29-20.7 Findings; election to receive refundable credit
§ 6-3.1-29-21 Claiming tax credit
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Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 29 - Coal Gasification Technology Investment Tax Credit

  • commission: refers to the Indiana utility regulatory commission. See Indiana Code 6-3.1-29-2
  • Contract: A legal written agreement that becomes binding when signed.
  • 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 6-3.1-29-3
  • department: refers to the department of state revenue. See Indiana Code 6-3.1-29-4
  • 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
  • Indiana coal: has the meaning set forth in IC 21-47-1-4. See Indiana Code 6-3.1-29-5
  • integrated coal gasification powerplant: means a facility that satisfies all the following requirements:

    Indiana Code 6-3.1-29-6

  • minority: means a member of a minority group (as defined in Indiana Code 6-3.1-29-7
  • 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 6-3.1-29-9

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

    Indiana Code 6-3.1-29-10

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

    Indiana Code 6-3.1-29-11

  • taxpayer: means a person, a corporation, a partnership, or other entity that makes a qualified investment. See Indiana Code 6-3.1-29-12
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5