CHAPTER 13. ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY TAX CREDIT
IC 6-3.1-13
Chapter 13. Economic Development for a Growing Economy TaxCredit
IC 6-3.1-13-1
Repealed
(Repealed by P.L.4-2005, SEC.148.)
IC 6-3.1-13-1.5
"Corporation" defined
Sec. 1.5. As used in this chapter, "corporation" means the Indianaeconomic development corporation established by IC 5-28-3-1.
As added by P.L.4-2005, SEC.66.
IC 6-3.1-13-2
"Credit amount" defined
Sec. 2. As used in this chapter, "credit amount" means the amountagreed to between the corporation and applicant under this chapter,but not to exceed, in the case of a credit awarded for a project tocreate new jobs in Indiana, the incremental income tax withholdingsattributable to the applicant's project.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.41; P.L.4-2005, SEC.67.
IC 6-3.1-13-3
"Director" defined
Sec. 3. As used in this chapter, "director" means the president ofthe corporation.
As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.68.
IC 6-3.1-13-4
"Full-time employee" defined
Sec. 4. As used in this chapter, "full-time employee" means anindividual who is employed for consideration for at least thirty-five(35) hours each week or who renders any other standard of servicegenerally accepted by custom or specified by contract as full-timeemployment.
As added by P.L.41-1994, SEC.1.
IC 6-3.1-13-5
"Incremental income tax withholdings" defined
Sec. 5. As used in this chapter, "incremental income taxwithholdings" means the total amount withheld under IC 6-3-4-8 bythe taxpayer during the taxable year from the compensation of newemployees.
As added by P.L.41-1994, SEC.1.
IC 6-3.1-13-5.3
"NAICS" defined
Sec. 5.3. As used in this chapter, "NAICS" refers to the North
American Industry Classification System.
As added by P.L.197-2005, SEC.2.
IC 6-3.1-13-5.5
"NAICS industry sector" defined
Sec. 5.5. As used in this chapter, "NAICS industry sector" refersto industries that share the same first two (2) digits of the six (6) digitNAICS code assigned to industries in the NAICS Manual of theUnited States Office of Management and Budget.
As added by P.L.197-2005, SEC.3.
IC 6-3.1-13-6
"New employee" defined
Sec. 6. (a) As used in this chapter, "new employee" means afull-time employee first employed by a taxpayer in the project that isthe subject of a tax credit agreement and who is employed after thetaxpayer enters into the tax credit agreement.
(b) The term "new employee" does not include:
(1) an employee of the taxpayer who performs a job that waspreviously performed by another employee, if that job existedfor at least six (6) months before hiring the new employee;
(2) an employee of the taxpayer who was previously employedin Indiana by a related member of the taxpayer and whoseemployment was shifted to the taxpayer after the taxpayerentered into the tax credit agreement; or
(3) a child, grandchild, parent, or spouse, other than a spousewho is legally separated from the individual, of any individualwho is an employee of the taxpayer and who has a direct or anindirect ownership interest of at least five percent (5%) in theprofits, capital, or value of the taxpayer (an ownership interestshall be determined in accordance with Section 1563 of theInternal Revenue Code and regulations prescribed under thatSection).
(c) Notwithstanding subsection (b)(1), if a new employeeperforms a job that was previously performed by an employee whowas:
(1) treated under the agreement as a new employee; and
(2) promoted by the taxpayer to another job;
the employee may be considered a new employee under theagreement.
(d) Notwithstanding subsection (a), the board may credit awardsto an applicant that met the conditions of this chapter at the time ofthe applicant's location or expansion decision, if:
(1) the applicant is in receipt of a letter from the department ofcommerce stating an intent to enter into a credit agreement; and
(2) the letter described in subdivision (1) is issued by thedepartment of commerce not later than March 15, 1994.
As added by P.L.41-1994, SEC.1.
IC 6-3.1-13-7 "Pass through entity" defined
Sec. 7. As used in this chapter, "pass through entity" means a:
(1) corporation that is exempt from the adjusted gross incometax under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.13.
IC 6-3.1-13-8
"Related member" defined
Sec. 8. As used in this chapter, "related member" means a personthat, with respect to the taxpayer during all or any portion of thetaxable year, is any one (1) of the following:
(1) An individual stockholder, or a member of the stockholder'sfamily enumerated in Section 318 of the Internal RevenueCode, if the stockholder and the member of the stockholder'sfamily own directly, indirectly, beneficially, or constructively,in the aggregate, at least fifty percent (50%) of the value of thetaxpayer's outstanding stock.
(2) A stockholder, or a stockholder's partnership, estate, trust,or corporation, if the stockholder and the stockholder'spartnership, estate, trust, or corporation owns directly,indirectly, beneficially, or constructively, in the aggregate, atleast fifty percent (50%) of the value of the taxpayer'soutstanding stock.
(3) A corporation, or a party related to the corporation in amanner that would require an attribution of stock from thecorporation to the party or from the party to the corporationunder the attribution rules of Section 318 of the InternalRevenue Code, if the taxpayer owns directly, indirectly,beneficially, or constructively at least fifty percent (50%) of thevalue of the corporation's outstanding stock.
(4) A component member (as defined in Section 1563(b) of theInternal Revenue Code).
(5) A person to or from whom there is attribution of stockownership in accordance with Section 1563(e) of the InternalRevenue Code except, for purposes of determining whether aperson is a related member under this subdivision, twentypercent (20%) shall be substituted for five percent (5%)wherever five percent (5%) appears in Section 1563(e) of theInternal Revenue Code.
As added by P.L.41-1994, SEC.1.
IC 6-3.1-13-9
"State tax liability" defined
Sec. 9. As used in this chapter, "state tax liability" means ataxpayer's total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 27-1-18-2 (the insurance premiums tax); and
(3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that underIC 6-3.1-1-2 are to be applied before the credit provided by thischapter.
As added by P.L.41-1994, SEC.1. Amended by P.L.192-2002(ss),SEC.105.
IC 6-3.1-13-10
"Taxpayer" defined
Sec. 10. As used in this chapter, "taxpayer" means a person,corporation, partnership, or other entity that has any state tax liabilityor that submits incremental income tax withholdings underIC 6-3-4-8.
As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010,SEC.58.
IC 6-3.1-13-11
Credit against state tax liability
Sec. 11. Subject to the conditions set forth in this chapter, ataxpayer is entitled to a credit against any state tax liability that maybe imposed on the taxpayer for a taxable year after December 31,1993, if the taxpayer is awarded a credit by the board under thischapter for that taxable year.
As added by P.L.41-1994, SEC.1.
IC 6-3.1-13-12
Repealed
(Repealed by P.L.4-2005, SEC.148.)
IC 6-3.1-13-13
Foster job creation and retention; years for which credit claimed
Sec. 13. (a) The corporation may make credit awards under thischapter to foster job creation in Indiana or, as provided in section15.5 of this chapter, job retention in Indiana.
(b) The credit shall be claimed for the taxable years specified inthe taxpayer's tax credit agreement.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.42; P.L.4-2005, SEC.69.
IC 6-3.1-13-14
Application to enter into agreement for tax credit
Sec. 14. A person that proposes a project to create new jobs inIndiana may apply, as provided in section 15 of this chapter, to thecorporation to enter into an agreement for a tax credit under thischapter. A person that proposes to retain existing jobs in Indiana mayapply, as provided in section 15.5 of this chapter, to the corporationto enter into an agreement for a tax credit under this chapter. Thedirector shall prescribe the form of the application.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,
SEC.43; P.L.4-2005, SEC.70.
IC 6-3.1-13-15
Agreement for tax credit with respect to new job creation;conditions
Sec. 15. This section applies to an application proposing a projectto create new jobs in Indiana. After receipt of an application, thecorporation may enter into an agreement with the applicant for acredit under this chapter if the corporation determines that all of thefollowing conditions exist:
(1) The applicant's project will create new jobs that were notjobs previously performed by employees of the applicant inIndiana.
(2) The applicant's project is economically sound and willbenefit the people of Indiana by increasing opportunities foremployment in Indiana and strengthening the economy ofIndiana.
(3) Receiving the tax credit is a major factor in the applicant'sdecision to go forward with the project and not receiving the taxcredit will result in the applicant not creating new jobs inIndiana.
(4) Awarding the tax credit will result in an overall positivefiscal impact to the state, as certified by the budget agencyusing the best available data.
(5) The credit is not prohibited by section 16 of this chapter.
(6) If the business is located in a community revitalizationenhancement district established under IC 36-7-13 or a certifiedtechnology park established under IC 36-7-32, the legislativebody of the political subdivision establishing the district or parkhas adopted an ordinance recommending the granting of a creditamount that is at least equal to the credit amount provided in theagreement.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.44; P.L.4-2005, SEC.71; P.L.197-2005, SEC.4.
IC 6-3.1-13-15.5
Agreement for tax credit with respect to job retention; conditions
Sec. 15.5. This section applies to an application proposing toretain existing jobs in Indiana. After receipt of an application, thecorporation may enter into an agreement with the applicant for acredit under this chapter if the corporation determines that all thefollowing conditions exist:
(1) The applicant's project will retain existing jobs performedby the employees of the applicant in Indiana.
(2) The applicant is engaged in research and development,manufacturing, or business services, according to the NAICSManual of the United States Office of Management and Budget.
(3) The average compensation (including benefits) provided tothe applicant's employees during the applicant's previous fiscalyear exceeds the greater of the following: (A) If there is more than one (1) business in the same NAICSindustry sector as the applicant's business in the county inwhich the applicant's business is located, the averagecompensation paid during that same period to all employeesworking in that NAICS industry sector in that countymultiplied by one hundred five percent (105%).
(B) If there is more than one (1) business in the same NAICSindustry sector as the applicant's business in Indiana, theaverage compensation paid during that same period to allemployees working in that NAICS industry sectorthroughout Indiana multiplied by one hundred five percent(105%).
(C) The compensation for that same period corresponding tothe federal minimum wage multiplied by two hundredpercent (200%).
(4) For taxable years beginning before January 1, 2010, theapplicant employs at least thirty-five (35) employees in Indiana.
(5) The applicant has prepared a plan for the use of the creditsunder this chapter for:
(A) investment in facility improvements or equipment andmachinery upgrades, repairs, or retrofits; or
(B) other direct business related investments, including butnot limited to training.
(6) Receiving the tax credit is a major factor in the applicant'sdecision to go forward with the project, and not receiving thetax credit will increase the likelihood of the applicant reducingjobs in Indiana.
(7) Awarding the tax credit will result in an overall positivefiscal impact to the state, as certified by the budget agencyusing the best available data.
(8) The applicant's business and project are economically soundand will benefit the people of Indiana by increasing ormaintaining opportunities for employment and strengtheningthe economy of Indiana.
(9) The communities affected by the potential reduction in jobsor relocation of jobs to another site outside Indiana havecommitted local incentives with respect to the retention of jobsin an amount determined by the corporation. For purposes ofthis subdivision, local incentives include, but are not limited to,cash grants, tax abatements, infrastructure improvements,investment in facility rehabilitation, construction, and traininginvestments.
(10) The credit is not prohibited by section 16 of this chapter.
(11) If the business is located in a community revitalizationenhancement district established under IC 36-7-13 or a certifiedtechnology park established under IC 36-7-32, the legislativebody of the political subdivision establishing the district or parkhas adopted an ordinance recommending the granting of a creditamount that is at least equal to the credit amount provided in theagreement.As added by P.L.178-2002, SEC.45. Amended by P.L.4-2005,SEC.72; P.L.197-2005, SEC.5; P.L.137-2006, SEC.4; P.L.110-2010,SEC.15.
IC 6-3.1-13-16
Relocation of jobs from one site to another within state; creditprohibited
Sec. 16. A person is not entitled to claim the credit provided bythis chapter for any jobs that the person relocates from one (1) sitein Indiana to another site in Indiana. Determinations under thissection shall be made by the corporation.
As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.73.
IC 6-3.1-13-17
Amount of credit awarded; factors
Sec. 17. In determining the credit amount that should be awardedto an applicant under section 15 of this chapter that proposes aproject to create jobs in Indiana, the corporation may take intoconsideration the following factors:
(1) The economy of the county where the projected investmentis to occur.
(2) The potential impact on the economy of Indiana.
(3) The incremental payroll attributable to the project.
(4) The capital investment attributable to the project.
(5) The amount the average wage paid by the applicant exceedsthe average wage paid:
(A) within the county in which the project will be located, inthe case of an application submitted before January 1, 2006;or
(B) in the case of an application submitted after December31, 2005:
(i) to all employees working in the same NAICS industrysector to which the applicant's business belongs in thecounty in which the applicant's business is located, if thereis more than one (1) business in that NAICS industrysector in the county in which the applicant's business islocated;
(ii) to all employees working in the same NAICS industrysector to which the applicant's business belongs in Indiana,if the applicant's business is the only business in thatNAICS industry sector in the county in which theapplicant's business is located but there is more than one(1) business in that NAICS industry sector in Indiana; or
(iii) to all employees working in the same county as thecounty in which the applicant's business is located, if thereis no other business in Indiana in the same NAICSindustry sector to which the applicant's business belongs.
(6) The costs to Indiana and the affected political subdivisionswith respect to the project.
(7) The financial assistance and incentives that are otherwise
provided by Indiana and the affected political subdivisions.
(8) The extent to which the incremental income taxwithholdings attributable to the applicant's project are neededfor the purposes of an incremental tax financing fund orindustrial development fund under IC 36-7-13 or a certifiedtechnology park fund under IC 36-7-32.
As appropriate, the corporation shall consider the factors in thissection to determine the credit amount awarded to an applicant for aproject to retain existing jobs in Indiana under section 15.5 of thischapter.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.46; P.L.4-2005, SEC.74; P.L.197-2005, SEC.6.
IC 6-3.1-13-18
Duration of credit; maximum credit with respect to job creation;total maximum with respect to job retention
Sec. 18. (a) The corporation shall determine the amount andduration of a tax credit awarded under this chapter. The duration ofthe credit may not exceed ten (10) taxable years. The credit may bestated as a percentage of the incremental income tax withholdingsattributable to the applicant's project and may include a fixed dollarlimitation. In the case of a credit awarded for a project to create newjobs in Indiana, the credit amount may not exceed the incrementalincome tax withholdings. However, the credit amount claimed for ataxable year may exceed the taxpayer's state tax liability for thetaxable year, in which case the excess may, at the discretion of thecorporation, be refunded to the taxpayer.
(b) For state fiscal year 2006 and each state fiscal year thereafter,the aggregate amount of credits awarded under this chapter forprojects to retain existing jobs in Indiana may not exceed ten milliondollars ($10,000,000) per year.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.47; P.L.4-2005, SEC.75; P.L.197-2005, SEC.7; P.L.137-2006,SEC.5.
IC 6-3.1-13-19
Agreement for tax credit with respect to job creation;requirements
Sec. 19. In the case of a credit awarded for a project to create newjobs in Indiana, the corporation shall enter into an agreement with anapplicant that is awarded a credit under this chapter. The agreementmust include all of the following:
(1) A detailed description of the project that is the subject of theagreement.
(2) The duration of the tax credit and the first taxable year forwhich the credit may be claimed.
(3) The credit amount that will be allowed for each taxableyear.
(4) A requirement that the taxpayer shall maintain operations atthe project location for at least two (2) years following the last
taxable year in which the applicant claims the tax credit orcarries over an unused part of the tax credit under section 18 ofthis chapter. A taxpayer is subject to an assessment undersection 22 of this chapter for noncompliance with therequirement described in this subdivision.
(5) A specific method for determining the number of newemployees employed during a taxable year who are performingjobs not previously performed by an employee.
(6) A requirement that the taxpayer shall annually report to thecorporation the number of new employees who are performingjobs not previously performed by an employee, the new incometax revenue withheld in connection with the new employees,and any other information the director needs to perform thedirector's duties under this chapter.
(7) A requirement that the director is authorized to verify withthe appropriate state agencies the amounts reported undersubdivision (6), and after doing so shall issue a certificate to thetaxpayer stating that the amounts have been verified.
(8) A requirement that the taxpayer shall provide writtennotification to the director and the corporation not more thanthirty (30) days after the taxpayer makes or receives a proposalthat would transfer the taxpayer's state tax liability obligationsto a successor taxpayer.
(9) Any other performance conditions that the corporationdetermines are appropriate.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.48; P.L.4-2005, SEC.76; P.L.197-2005, SEC.8.
IC 6-3.1-13-19.5
Agreement for tax credit with respect to job retention;requirements
Sec. 19.5. (a) In the case of a credit awarded for a project to retainexisting jobs in Indiana, the corporation shall enter into an agreementwith an applicant that is awarded a credit under this chapter. Theagreement must include all of the following:
(1) A detailed description of the business that is the subject ofthe agreement.
(2) The duration of the tax credit and the first taxable year forwhich the credit may be claimed.
(3) The credit amount that will be allowed for each taxableyear.
(4) A requirement that the applicant shall maintain operationsat the project location for at least two (2) years following thelast taxable year in which the applicant claims the tax credit orcarries over an unused part of the tax credit under section 18 ofthis chapter. An applicant is subject to an assessment undersection 22 of this chapter for noncompliance with therequirement described in this subdivision.
(5) A requirement that the applicant shall annually report thefollowing to the corporation: (A) The number of employees who are employed in Indianaby the applicant.
(B) The compensation (including benefits) paid to theapplicant's employees in Indiana.
(C) The amount of the:
(i) facility improvements;
(ii) equipment and machinery upgrades, repairs, orretrofits; or
(iii) other direct business related investments, includingtraining.
(6) A requirement that the applicant shall provide writtennotification to the director and the corporation not more thanthirty (30) days after the applicant makes or receives a proposalthat would transfer the applicant's state tax liability obligationsto a successor taxpayer.
(7) Any other performance conditions that the corporationdetermines are appropriate.
(b) An agreement between an applicant and the corporation mustbe submitted to the budget committee for review and must beapproved by the budget agency before an applicant is awarded acredit under this chapter for a project to retain existing jobs inIndiana.
As added by P.L.178-2002, SEC.49. Amended by P.L.4-2005,SEC.77; P.L.197-2005, SEC.9.
IC 6-3.1-13-20
Claiming credit; submission of required information to departmentof state revenue
Sec. 20. A taxpayer claiming a credit under this chapter mustclaim the credit on the taxpayer's annual state tax return or returns inthe manner prescribed by the department of state revenue. Thetaxpayer shall submit to the department of state revenue allinformation that the department determines necessary for thecalculation of the credit provided by this chapter and thedetermination of whether the credit was properly claimed.
As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.78.
IC 6-3.1-13-21
Pass through entity; calculation of tax credit; shareholder orpartner claiming credit; refundable credits
Sec. 21. (a) If a pass through entity does not have state income taxliability against which the tax credit may be applied, a shareholderor partner of the pass through entity is entitled to a tax credit equalto:
(1) the tax credit determined for the pass through entity for thetaxable year; multiplied by
(2) the percentage of the pass through entity's distributiveincome to which the shareholder or partner is entitled.
(b) The credit provided under subsection (a) is in addition to a taxcredit to which a shareholder or partner of a pass through entity is
otherwise entitled under a separate agreement under this chapter. Apass through entity and a shareholder or partner of the pass throughentity may not claim more than one (1) credit under the sameagreement.
(c) Subsection (d) applies:
(1) only to a pass through entity that is a limited liabilitycompany or a limited liability partnership owned wholly or inpart by an electric cooperative incorporated under IC 8-1-13;and
(2) if, at the request of the pass through entity, the corporationfinds that the amount of the average wage to be paid by the passthrough entity will be at least double the average wage paid:
(A) in the county in which the project will be located, in thecase of an application submitted before January 1, 2006; or
(B) in the case of an application submitted after December31, 2005:
(i) to all employees working in the same NAICS industrysector to which the applicant's business belongs in thecounty in which the applicant's business is located, if thereis more than one (1) business in that NAICS industrysector in the county in which the applicant's business islocated;
(ii) to all employees working in the same NAICS industrysector to which the applicant's business belongs in Indiana,if the applicant's business is the only business in thatNAICS industry sector in the county in which theapplicant's business is located but there is more than one(1) business in that NAICS industry sector in Indiana; or
(iii) to all employees working in the same county as thecounty in which the applicant's business is located, if thereis no other business in Indiana in the same NAICSindustry sector to which the applicant's business belongs.
(d) The corporation may determine that:
(1) a credit shall be claimed by the pass through entitydescribed in subsection (c); and
(2) if the credit exceeds the pass through entity's state incometax liability for the taxable year, the excess shall be refunded tothe pass through entity.
If the corporation grants a refund directly to a pass through entityunder this subsection, the pass through entity shall claim the refundon forms prescribed by the department of state revenue.
As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.14;P.L.4-2005, SEC.79; P.L.197-2005, SEC.10.
IC 6-3.1-13-22
Noncompliance with agreement; assessments
Sec. 22. If the department of state revenue or the corporationdetermines that a taxpayer who has claimed a credit under thischapter is not entitled to the credit because of the taxpayer'snoncompliance with the requirements of the tax credit agreement or
all of the provisions of this chapter, the department or thecorporation shall, after giving the taxpayer an opportunity to explainthe noncompliance, impose an assessment on the taxpayer in anamount that may not exceed the sum of any previously allowedcredits under this chapter together with interest and penaltiesrequired or permitted by law.
As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.80.
IC 6-3.1-13-23
Repealed
(Repealed by P.L.222-2007, SEC.2.)
IC 6-3.1-13-24
Biennial evaluation by Indiana economic development corporation
Sec. 24. On a biennial basis, the corporation shall provide for anevaluation of the tax credit program. The evaluation shall include anassessment of the effectiveness of the program in creating new jobsand retaining existing jobs in Indiana and of the revenue impact ofthe program, and may include a review of the practices andexperiences of other states with similar programs. The director shallsubmit a report on the evaluation to the governor, the president protempore of the senate, and the speaker of the house of representativesafter June 30 and before November 1 in each odd-numbered year.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,SEC.50; P.L.4-2005, SEC.82.
IC 6-3.1-13-25
Rules adoption; fees
Sec. 25. The corporation may adopt rules under IC 4-22-2necessary to implement this chapter. The rules may provide forrecipients of tax credits under this chapter to be charged fees to coveradministrative costs of the tax credit program. Fees collected shall bedeposited in the economic development for a growing economy fund.
As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.83.
IC 6-3.1-13-26
Economic development for a growing economy fund; use;investments; appropriations
Sec. 26. (a) The economic development for a growing economyfund is established to be used exclusively for the purposes of thischapter and IC 6-3.1-26, including paying for the costs ofadministering this chapter and IC 6-3.1-26. The fund shall beadministered by the corporation.
(b) The fund consists of collected fees, appropriations from thegeneral assembly, and gifts and grants to the fund.
(c) The treasurer of state shall invest the money in the fund notcurrently needed to meet the obligations of the fund in the samemanner as other public funds may be invested. Interest that accruesfrom these investments shall be deposited in the fund.
(d) The money in the fund at the end of a state fiscal year does not
revert to the state general fund but remains in the fund to be usedexclusively for the purposes of this chapter. Expenditures from thefund are subject to appropriation by the general assembly andapproval by the budget agency.
As added by P.L.41-1994, SEC.1. Amended by P.L.224-2003,SEC.193; P.L.4-2005, SEC.84.
IC 6-3.1-13-27
Repealed
(Repealed by P.L.113-2010, SEC.168.)