IC 6-3.1-34-3.5: "Mine reclamation site"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- 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