Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION
Rule 1 - Definitions
Section 1-2.5 - "New eligible equipment" defined
Universal Citation: 50 IN Admin Code 1-2.5
Current through September 18, 2024
Authority: IC 6-1.1-12.1-13; IC 6-1.1-31-1
Affected: IC 6-1.1-12.1-1
Sec. 2.5.
"New eligible equipment" means any of the following:
(1) New information technology equipment as defined in IC 6-1.1-12.1-1.
(2) New logistical distribution equipment as defined in IC 6-1.1-12.1-1.
(3) New manufacturing equipment as defined in IC 6-1.1-12.1-1 and section 3 of this rule.
(4) New research and development equipment as defined in IC 6-1.1-12.1-1.
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