Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 28 - DEDUCTION FOR RESIDENCE IN INVENTORY
Rule 50 IAC 28-4 - Limitations on Residence in Inventory Deduction
Section 50 IAC 28-4-2 - Deduction not applicable in allocation areas

50 Ind. Admin. Code 28-4-2

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Current through November 6, 2024
Section 50 IAC 28-4-2 - Deduction not applicable in allocation areas

Authority: IC 6-1.1-12.8-8

Affected: IC 6-1.1-12.8; IC 6-1.1-21.2-3

Sec. 2.

An owner may not receive a residence in inventory deduction for a qualified residence in inventory located in an allocation area as defined in IC 6-1.1-21.2-3.

50 IAC 28-4-2

Department of Local Government Finance; 50 IAC 28-4-2; filed Sep 18, 2012, 2:20 p.m.: 20121017-IR-050120382FRA