2022 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 1. Definitions and Rules of Construction
6-4.1-1-13. "Tangible Personal Property"
Sec. 13. "Tangible personal property" means corporeal personal property, such as goods, wares, and merchandise.
As added by Acts 1976, P.L.18, SEC.1.
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