Section 17IAC2-1-1. Administration by division of historic preservation and archeology

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   (a) This article governs the administration of the state historic rehabilitation tax credit established by IC 6-3.1-16.

  (b) This article is administered by the division.

  (c) In administering this article, the division shall consult with the revenue department whenever appropriate. (Office of Community and Rural Affairs; 17 IAC 2-1-1; filed Nov 4, 1999, 10:04 a.m.: 23 IR 548; readopted filed Aug 4, 2005, 6:00 p.m.: 28 IR 3661; readopted filed Jul 28, 2011, 10:28 a.m.: 20110824-IR-312110103RFA) NOTE: Transferred from the Natural Resources Commission (312 IAC 23-1-1) to the Office of Community and Rural Affairs (17 IAC 2-1-1) by P.L.166-2014, SECTION 21, effective January 1, 2015.

                    
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