Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 10 - Interstate Carriers
Section 10-5 - Scope of rule
Universal Citation: 50 IN Admin Code 10-5
Current through September 18, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3
Sec. 5.
This section is applicable only to the aircraft of the commercial airline and the buses of commercial buslines used and operated in interstate commerce and is not applicable to the other classes of business personal property which the taxpayer may own, possess, or control at the tax situs in question. The other classification of business personal property must be reported and valued pursuant to the other provisions of this article.
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