Indiana Code > Title 6 > Article 3.1 > Chapter 16.1 – Historic Rehabilitation Tax Credit
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| § 6-3.1-16.1-1 | Authorization to claim credit |
Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 16.1 - Historic Rehabilitation Tax Credit
- 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.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5