Sec. 2. As used in this chapter, "capital actually invested" includes the following amounts expended by a lessor corporation:
(1) Organization and incorporation expenses.
(2) Financing costs.
(3) Carrying charges.
(4) Legal fees.
(5) Architects' fees.
(6) Contractors' fees.
(7) Reasonable costs and expenses incidental thereto.
[Pre-2006 Recodification Citation: 21-5-11-3 part.]
As added by P.L.2-2006, SEC.170.
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