{"data":{"id":"us-in/ic-6-3.1-34-3.5","jurisdiction":"us-in","citation":"IC 6-3.1-34-3.5","heading":"\"Mine reclamation site\"","body":"Sec. 3.5. As used in this chapter, \"mine reclamation site\" means:\n(1) land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal; and\n(2) land that is contiguous to land described in subdivision (1).","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 34. Redevelopment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-34-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c47536da64da6b8a65d83aa8cd8ebda1adec4c1b43068be31eb7583574819ce8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-34-3","next":"us-in/ic-6-3.1-34-4"},"notice":"GroundRules: Original legal text. Not legal advice."}