Ind. Code § 5-13-9.3-1

Current through P.L. 171-2024

Section 5-13-9.3-1 - "Capital asset"

As used in this chapter, "capital asset" means a building, a fixture, a structure, an improvement, or land.

IC 5-13-9.3-1

Added by P.L. 139-2015, SEC. 2, eff. 7/1/2015.