Indiana Statutes
§ 6-1.1-8.2-1 — "Qualified expenditures" defined
Indiana § 6-1.1-8.2-1
This text of Indiana § 6-1.1-8.2-1 ("Qualified expenditures" defined) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-8.2-1 (2026).
Text
(a)As used in this chapter, "qualified
expenditures" means expenditures made by a taxpayer during a
particular calendar year on the maintenance or improvement in Indiana
of railcars owned or used by the taxpayer.
(b)The term includes, but is not limited to, the following:
(1)Expenses for:
(A)labor;
(B)materials; or
(C)overhead;
that are incurred by a taxpayer in the maintenance or
improvement of a railcar owned or used by the taxpayer.
(2)Payments made by a taxpayer to others for the purpose of
performing the maintenance or improvement of a railcar.
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Legislative History
As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021,
SEC.20.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-8.2-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8.2-1.