Sec. 2. As used in this chapter, "residential builder" means a person that builds any of the following for sale in the ordinary course of the person's trade or business:
(1) Single family residences.
(2) Single family townhouses.
(3) Single family condominium units.
As added by P.L.175-2011, SEC.2.
Structure Indiana Code
Chapter 12.8. Deduction for Residence in Inventory
6-1.1-12.8-0.5. "Affiliated Group"
6-1.1-12.8-1. "Residence in Inventory"
6-1.1-12.8-2. "Residential Builder"
6-1.1-12.8-4. Required Statement
6-1.1-12.8-5. Allocation Area; Deduction Disallowed
6-1.1-12.8-6. Restriction on Deductions Under Multiple Statutes
6-1.1-12.8-7. Change in Ownership
6-1.1-12.8-8. Voidance of Rules; Residence in Inventory Property Tax Deduction