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323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-10.3-1 "Business personal property"
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Sec. 1. As used in this chapter, "business personal property" means personal property that: (1) is otherwise subject to assessment and taxation under this article; and (2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of inc…
Ind. Code § 6-1.1-10.3-2 "Local income tax council"
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Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 2. As used in this chapter, "local income tax council" refers to the local income tax council established by IC 6-3.6-3-1 for a county. As added by P.L.80-2…
Ind. Code § 6-1.1-10.3-3 "Exemption ordinance"
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Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council. As added by…
Ind. Code § 6-1.1-10.3-4 "New personal property"
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Sec. 4. As used in this chapter, "new personal property" means business personal property that: (1) a taxpayer places in service after the later of the date the exemption ordinance is adopted or a date specified in the exemption ordinance; and (2) has not previously been used in …