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.
Indiana Legal Code