Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 5 - Valuation of Inventory
- Section 5-1 - "Inventory" defined
- Section 5-1.1 - Inventory not subject to assessment
- Section 5-2 - Inventory subject to assessment (Repealed)
- Section 5-3 - Book cost (Repealed)
- Section 5-4 - Mandatory adjustments (Repealed)
- Section 5-5 - Definitions (Repealed)
- Section 5-6 - Inventory not on a perpetual basis (Repealed)
- Section 5-7 - Alternative method
- Section 5-8 - Reporting of inventory not carried on books of taxpayer (Repealed)
- Section 5-9 - Average method of valuation (Repealed)
- Section 5-10 - Average inventory election for perishable horticultural processors (Repealed)
- Section 5-11 - Optional method of valuation for retailers (Repealed)
- Section 5-12 - "Gross value of inventory subject to taxation before valuation adjustments" defined (Repealed)
- Section 5-13 - Valuation adjustment
- Section 5-14 - Abnormal obsolescence adjustment (Repealed)
- Section 5-15 - Determination of true tax value of inventory (Repealed)
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