Indiana Code — Title 6 (Taxation)
IC 6-1.1-10.3-4
"New personal property"
Official textiga.in.govlast amended
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 Indiana before the taxpayer acquires the business personal property.
As added by P.L.80-2014, SEC.2.
Amendment history
As added by P.L.80-2014, SEC.2.
Source: view the official text
Nearby sections (25 sections)
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- 6-1.1-10-54 · "Designating body"
- 6-1.1-10.3-1 · "Business personal property"
- 6-1.1-10.3-2 · "Local income tax council"
- 6-1.1-10.3-3 · "Exemption ordinance"
- 6-1.1-10.3-4 · "New personal property"
- 6-1.1-10.3-5 · Adoption of exemption ordinance by local income tax…
- 6-1.1-10.3-6 · Application of exemption ordinance to all new personal
- 6-1.1-10.3-7 · Repeal or amendment of exemption ordinance
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- 6-1.1-10.5-1 · Application of chapter
- 6-1.1-10.5-2 · "County fiscal body"
- 6-1.1-10.5-3 · "Exemption ordinance"
- 6-1.1-10.5-4 · "Manufactured home"
- 6-1.1-10.5-5 · "Mobile home"
- 6-1.1-10.5-6 · Adoption of exemption ordinance by county fiscal body
- 6-1.1-10.5-7 · Application of exemption ordinance to all mobile homes…
- 6-1.1-10.5-8 · Repeal or amendment of exemption ordinance