Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same residence in inventory may not receive a deduction under both statutes for the residence in inventory for that year.
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