{"data":{"id":"us-in/ic-6-3.1-11-14","jurisdiction":"us-in","citation":"IC 6-3.1-11-14","heading":"\"Vacant\"","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 11. Industrial Recovery Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-11-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dd3435ad9182bb6076c4e6d6ac6875b98ad7b0db81641c69a8e2d5bcefdb2410","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-11-13","next":"us-in/ic-6-3.1-11-15"},"notice":"GroundRules: Original legal text. Not legal advice."}