GroundRules
IC 6-3.1-37.2-2: "Mine reclamation site"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 37.2. Mine Reclamation Tax Credit
Sec. 2. As used in this chapter, "mine reclamation site" means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land.
Collected 2026-09-09T01:51:39Z. Source file · JSON