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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.3. Intrastate Aircraft Deduction
6-1.1-12.3-12. Deduction; service to underserved airports
Universal Citation: IN Code § 6-1.1-12.3-12 (2018)
IC 6-1.1-12.3-12 Deduction; service to underserved airports
Sec. 12. A taxpayer is entitled to a deduction from the assessed value of abatement property that is used to provide intrastate airline service between locations described in section 6(1)(A) of this chapter.
As added by P.L.224-2003, SEC.279.
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