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Indiana · Snapshot 2026

IC 6-3.1-34-3.5: "Mine reclamation site"

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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 34. Redevelopment Tax Credit

Sec. 3.5. As used in this chapter, "mine reclamation site" means:

(1) land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal; and

(2) land that is contiguous to land described in subdivision (1).

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

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