Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 5 - Valuation of Inventory
Section 5-1.1 - Inventory not subject to assessment
Universal Citation: 50 IN Admin Code 5-1.1
Current through September 18, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-1-11; IC 6-1.1-2-7
Sec. 1.1.
(a) Inventory is not subject to assessment and taxation under IC 6-1.1 pursuant to IC 6-1.1-2-7.
(b) Inventory is not personal property pursuant to IC 6-1.1-1-11.
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