{"data":{"id":"us-in/ic-6-1.1-51-1","jurisdiction":"us-in","citation":"IC 6-1.1-51-1","heading":"Applicability of credit","body":"Sec. 1. This chapter applies only to the following:\n(1) Aircraft that:\n(A) have a seating capacity of not more than ninety (90) passengers;\n(B) are used in the air transportation of passengers or passengers and property; and\n(C) are owned or operated by a person that is:\n(i) an air carrier certificated under Federal Air Regulation Part 121; or\n(ii) a scheduled air taxi operator certified under Federal Air Regulation Part 135.\n(2) Aircraft that:\n(A) are used to transport only property, regardless of whether the aircraft is operated as a common carrier for compensation; and\n(B) are owned or operated by a person that is:\n(i) an air carrier certificated under Federal Air Regulation Part 121; or\n(ii) a scheduled air taxi operator certified under Federal Air Regulation Part 135.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 51. Deduction for Aircraft"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-51-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fa8c85194ab80cc9c76b5640720bbf3790562b5657f70449267b43a5b8a3ebea","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-50.1-5","next":"us-in/ic-6-1.1-51-2"},"notice":"GroundRules: Original legal text. Not legal advice."}