Section 17IAC2-3-1. Certifications to qualify for the historic rehabilitation tax credit

   (a) This rule establishes standards for certifications by the division that are required in order for a person to qualify for the state historic rehabilitation tax credit.

  (b) To receive the certifications required by IC 6-3.1-16-8, a person must file a written application with the division that satisfies the requirements of IC 6-3.1-16 and this article.

  (c) The application must be made on a division form that is filed after February 14, 1994. The division form may require an applicant to provide information at different stages of the process.

  (d) The address for filing is as follows:

Division of Historic Preservation and Archeology

Department of Natural Resources

Indiana Government Center-South

402 West Washington Street, Room W274

Indianapolis, Indiana 46204.

(Office of Community and Rural Affairs; 17 IAC 2-3-1; filed Nov 4, 1999, 10:04 a.m.: 23 IR 550; 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 23-3-1) to the Office of Community and Rural Affairs (17 IAC 2-3-1) by P.L.166-2014, SECTION 21, effective January 1, 2015.