Indiana Code > Title 2 > Article 5 > Chapter 3.2 – Review, Analysis, and Evaluation of Tax Incentives
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§ 2-5-3.2-1 | Review, analysis, and evaluation of tax incentives |
§ 2-5-3.2-2 | Tax expenditure report |
Terms Used In Indiana Code > Title 2 > Article 5 > Chapter 3.2 - Review, Analysis, and Evaluation of Tax Incentives
- 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.
- 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.
- fund: refers to the special transportation flexibility fund established by section 2 of this chapter. See Indiana Code 4-12-16.5-1
- Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Statute: A law passed by a legislature.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5