Ind. Code § 6-3.1-11-14
Current through P.L. 171-2024
As used in this chapter, "vacant" means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal property.
IC 6-3.1-11-14