"Qualified historic structure"
Ind. Code § 6-3.1-17.1-3
in effectSec. 3. As used in this chapter, "qualified historic structure" means any building that is:
(1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code);
(2) individually listed on the register of Indiana historic sites and historic structures; or
(3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures.
As added by P.L.236-2023, SEC.67.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
