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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.3. Intrastate Aircraft Deduction
6-1.1-12.3-13. Deduction; service not involving underserved airports; limitations
Universal Citation: IN Code § 6-1.1-12.3-13 (2018)
IC 6-1.1-12.3-13 Deduction; service not involving underserved airports; limitations
Sec. 13. A taxpayer is entitled to a deduction from the assessed value of abatement property used to provide intrastate airline service between at least two (2) locations described in section 6(1)(B) of this chapter only if the same or another taxpayer provides intrastate airline service between locations described in section 6(1)(A) of this chapter during the same service period.
As added by P.L.224-2003, SEC.279.
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