Sec. 1. As used in this chapter, "capital asset" means a building, a fixture, a structure, an improvement, or land. As added by P.L.139-2015, SEC.2.
"Capital asset"
Ind. Code § 5-13-9.3-1, under Chapter 9.3. Investment of Proceeds Received From the Sale of Certain Capital Assets.
Ind. Code § 5-13-9.3-1