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Indiana Code — Title 6 (Taxation)

IC 6-8-13-7

"Infrastructure"

Official textiga.in.govlast amended

Sec. 7. As used in this chapter, "infrastructure" means the following:

# (1)

Real or personal property or equipment owned or used by:

# (A)

a public utility (as defined in IC 8-1-2-1(a) or IC 8-1-8.5-1(a));

# (B)

a municipally owned utility (as defined in IC 8-1-2-1(h));

# (C)

a joint agency (as defined in IC 8-1-2.2-2(e)); or

# (D)

a communications service provider (as defined in IC 8-1-32.6-3).

# (2)

Public roads and bridges and related support facilities.
As added by P.L.293-2013(ts), SEC.26.

Amendment history

As added by P.L.293-2013(ts), SEC.26.

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Nearby sections (25 sections)
  1. 6-8-11-25 · Rules
  2. 6-8-12-1 · "Eligible entity"
  3. 6-8-12-2 · "Eligible event"
  4. 6-8-12-3 · Tax exemption; exceptions
  5. 6-8-12-4 · Marion County admissions tax not applicable
  6. 6-8-12-5 · Findings
  7. 6-8-13-1 · "Department"
  8. 6-8-13-2 · "Disaster emergency"
  9. 6-8-13-3 · "Disaster period"
  10. 6-8-13-4 · "Disaster emergency related work"
  11. 6-8-13-5 · "Registered business"
  12. 6-8-13-6 · "Entity"
  13. 6-8-13-7 · "Infrastructure"
  14. 6-8-13-7.5 · "Mutual assistance agreement"
  15. 6-8-13-8 · "Out-of-state business"
  16. 6-8-13-9 · "Out-of-state employee"
  17. 6-8-13-10 · Submission of information by out-of-state businesses
  18. 6-8-13-11 · Exemptions
  19. 6-8-13-12 · Presence of out-of-state employees; bearing on residency
  20. 6-8-13-13 · Out-of-state employees; licensing and registration exemption
  21. 6-8-13-14 · Requirement to pay transaction fees and taxes
  22. 6-8-14-1 · Application of chapter
  23. 6-8-14-2 · "Qualified motorsports facility"
  24. 6-8-14-3 · "Race day"
  25. 6-8-14-4 · Admissions fee imposed; amount
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