Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION
Rule 50 IAC 10-1 - Definitions
Section 50 IAC 10-1-2.5 - "New eligible equipment" defined

50 Ind. Admin. Code 10-1-2.5

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Current through November 6, 2024
Section 50 IAC 10-1-2.5 - "New eligible equipment" defined

Authority: IC 6-1.1-12.1-13; IC 6-1.1-31-1

Affected: IC 6-1.1-12.1-1

Sec. 2.5.

"New eligible equipment" means any of the following:

(1) New information technology equipment as defined in IC 6-1.1-12.1-1.
(2) New logistical distribution equipment as defined in IC 6-1.1-12.1-1.
(3) New manufacturing equipment as defined in IC 6-1.1-12.1-1 and section 3 of this rule.
(4) New research and development equipment as defined in IC 6-1.1-12.1-1.

50 IAC 10-1-2.5

Department of Local Government Finance; 50 IAC 10-1-2.5; filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA