Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 22 - INVESTMENT DEDUCTION
Rule 50 IAC 22-3 - Property Eligible for the Investment Deduction
Section 50 IAC 22-3-3 - Ineligibility of property located in an allocation area

50 Ind. Admin. Code 22-3-3

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Current through November 6, 2024
Section 50 IAC 22-3-3 - Ineligibility of property located in an allocation area

Authority: IC 6-1.1-12.4-13

Affected: IC 6-1.1-12.4; IC 6-1.1-21.2-3

Sec. 3.

Real property and personal property located in an area that has been designated as an allocation area, as defined in IC 6-1.1-21.2-3, are not eligible for the investment deduction.

50 IAC 22-3-3

Department of Local Government Finance; 50 IAC 22-3-3; filed Jun 15, 2006, 11:25 a.m.: 20060712-IR-050050144FRA