Indiana Code — Title 6 (Taxation)
IC 6-3.1-11-9
"Plant"
Official textiga.in.govlast amended
Sec. 9. As used in this chapter, "plant" means a building or complex of buildings used, or designed and constructed for use, in production, manufacturing, fabrication, assembly, processing, refining, finishing, or warehousing of tangible personal property, whether the tangible personal property is or was for sale to third parties or for use by the owner in the owner's business.
As added by P.L.379-1987(ss), SEC.11.
Amendment history
As added by P.L.379-1987(ss), SEC.11.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-10-8 · Qualifying for credit; request for determination; findings;
- 6-3.1-10-9 · Claiming credit
- 6-3.1-10-10 · Program expiration; treatment of credit carryovers
- 6-3.1-11-1 · "Applicable percentage"
- 6-3.1-11-2 · Repealed
- 6-3.1-11-2.5 · "Corporation"
- 6-3.1-11-3 · Repealed
- 6-3.1-11-4 · "Floor space"
- 6-3.1-11-5 · "Industrial recovery site"
- 6-3.1-11-6 · Repealed
- 6-3.1-11-7 · Repealed
- 6-3.1-11-8 · "Placed in service"
- 6-3.1-11-9 · "Plant"
- 6-3.1-11-10 · "Qualified investment"
- 6-3.1-11-11 · "Rehabilitation"
- 6-3.1-11-12 · "State tax liability"
- 6-3.1-11-13 · "Taxpayer"
- 6-3.1-11-14 · "Vacant"
- 6-3.1-11-15 · Repealed
- 6-3.1-11-16 · Credit for qualified investment; computation of amount;
- 6-3.1-11-17 · Carryover of excess credit; carryback or refund of unused
- 6-3.1-11-18 · Repealed
- 6-3.1-11-18.5 · Application to enter into agreement with the corporation
- 6-3.1-11-19 · Evaluation of applications; factors considered; additional
- 6-3.1-11-19.5 · Requirement that applicant enter into agreement with the