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Indiana · Snapshot 2026

IC 6-3.1-11-14: "Vacant"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 11. Industrial Recovery Tax Credit

Sec. 14. As used in this chapter, "vacant" means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal property.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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