Indiana Statutes
§ 6-2.5-6-16 — Refund for research and development equipment
Indiana § 6-2.5-6-16
This text of Indiana § 6-2.5-6-16 (Refund for research and development equipment) 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 § 6-2.5-6-16 (2026).
Text
(a)As used in this section, "research and
development equipment" has the meaning set forth in IC 6-2.5-5-40.
(b)A person is entitled to a refund equal to fifty percent (50%) of
the gross retail tax paid by the person under this article in a retail
transaction occurring after June 30, 2005, and before July 1, 2007, to
acquire research and development equipment.
(c)To receive the refund provided by this section, a person must
claim the refund under IC 6-8.1-9 in the manner prescribed by the
department.
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Legislative History
As added by P.L.193-2005, SEC.11.
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Repealed§ 6-1.1-1-14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 § 6-2.5-6-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-6-16.