Sec. 1. (a) Subject to subsection (b), this chapter applies to taxable years beginning after December 31, 2012.

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Terms Used In Indiana Code 6-3.1-34.6-1

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

    Indiana Code 6-3.1-34.6-6

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
     (b) A person is not entitled to a tax credit for placing a qualified vehicle into service after December 31, 2016. However, this subsection may not be construed to prevent a person from carrying an unused tax credit attributable to a qualified vehicle placed into service before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.

As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.87.

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