Indiana Code
Chapter 8.2. Credit for Railroad Car Maintenance and Improvements
6-1.1-8.2-2. "Taxpayer" Defined

Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2).
As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.21.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 8.2. Credit for Railroad Car Maintenance and Improvements

6-1.1-8.2-1. "Qualified Expenditures" Defined

6-1.1-8.2-2. "Taxpayer" Defined

6-1.1-8.2-3. "Tax Liability" Defined

6-1.1-8.2-4. Entitlement to Credit

6-1.1-8.2-5. Determination of Amount of Credit

6-1.1-8.2-6. Filing Expenditure Statement