50 Ind. Admin. Code 5.1-1-25

Current through November 6, 2024

Section 50 IAC 5.1-1-25 - "Returnable containers" defined

Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 25.

"Returnable containers" means those items of tangible personal property that are used to package inventory or other property while in transit that are reusable. Returnable containers may include:

(1) cooperage;

(2) skids;

(3) bottles;

(4) cases;

(5) pallets; and

(6) other packaging devices.

50 IAC 5.1-1-25

Department of Local Government Finance; 50 IAC 5.1-1-25; filed Dec 15, 1993, 5:00 p.m.: 17 IR 953; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003

Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA