2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 44. Deduction for Purchases of Investment Property by Manufacturers of Recycled Components
6-1.1-44-6. Application for deduction
Sec. 6. (a) To obtain a deduction under this chapter, a manufacturer must file an application on forms prescribed by the department of local government finance with the auditor of the county in which the investment property is located. A person that timely files a personal property return under IC 6-1.1-3-7(a) for the year in which the investment property is installed must file the application between January 1 and May 15 of that year. A person that obtains a filing extension under IC 6-1.1-3-7(b) for the year in which the investment property is installed must file the application between January 1 and the extended due date for that year.
(b) The deduction application required by this section must contain the following information:
(1) The name of the owner of the investment property.
(2) A description of the investment property.
(3) Proof of purchase of the investment property and proof of the date the investment property was installed.
(4) The amount of the deduction claimed.
As added by P.L.215-2003, SEC.1. Amended by P.L.245-2015, SEC.18; P.L.203-2016, SEC.20.
