§ 6-3.1-34.6-1 Applicability
§ 6-3.1-34.6-2 “Department”
§ 6-3.1-34.6-3 “Natural gas”
§ 6-3.1-34.6-4 “Pass through entity”
§ 6-3.1-34.6-5 “Person”
§ 6-3.1-34.6-6 “Qualified vehicle”
§ 6-3.1-34.6-7 “State tax liability”
§ 6-3.1-34.6-8 Credit claims; credit amounts; claims for vehicles placed into service in 2013
§ 6-3.1-34.6-9 Maximum credit amount for vehicles placed into service in taxable years beginning after December 31, 2013
§ 6-3.1-34.6-10 Maximum annual credit; maximum overall credit
§ 6-3.1-34.6-11 Claiming credit; pass through entity
§ 6-3.1-34.6-12 Procedure to claim credit
§ 6-3.1-34.6-13 Credit carryover; no carryback or refund
§ 6-3.1-34.6-14 Credit sale, assignment, or transfer prohibited
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Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 34.6 - Tax Credit for Natural Gas Powered Vehicles

  • 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.
  • department: refers to the department of state revenue. See Indiana Code 6-3.1-34.6-2
  • 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
  • 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 :

    Indiana Code 6-3.1-34.6-4

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

    Indiana Code 6-3.1-34.6-6

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

    Indiana Code 6-3.1-34.6-7

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5