LegalFix
Sign In

6-1.1-12.3-13. Deduction; service not involving underserved airports; limitations

IN Code § 6-1.1-12.3-13 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.

Sec. 13. A taxpayer is entitled to a deduction from the assessed value of abatement property used to provide intrastate airline service between at least two (2) locations described in section 6(1)(B) of this chapter only if the same or another taxpayer provides intrastate airline service between locations described in section 6(1)(A) of this chapter during the same service period.

As added by P.L.224-2003, SEC.279.

Previous Section
6-1.1-12.3-12. Deduction; service to underserved airports
Next Section
6-1.1-12.3-14. Amount of deduction; ground time