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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 3. Procedures for Personal Property Assessment
6-1.1-3-8. Vending machine owners
Universal Citation: IN Code § 6-1.1-3-8 (2017)
IC 6-1.1-3-8 Vending machine owners
Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identificatiion device which accurately reveals the owner's name and address, and he shall include the machine in his annual personal property return.
(b) For purposes of this section, the term "vending machine" means a machine which dispenses goods, wares, or merchandise when a coin is deposited in it and which by automatic action can physically deliver goods, wares, or merchandise to the depositor of the coin.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-12.]
Formerly: Acts 1975, P.L.47, SEC.1.
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