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   Sec. 3. As used in this chapter, “zone business” means an entity that accesses at least one (1) tax credit, deduction, or exemption incentive available under this chapter, IC 6-1.1-45, IC 6-3-3-10, IC 6-3.1-7 (before its expiration), or IC 6-3.1-10 (before its expiration).

As added by P.L.4-2005, SEC.34. Amended by P.L.214-2005, SEC.7; P.L.146-2008, SEC.41; P.L.238-2017, SEC.2.