6-1.1-12.8-6. Restriction on deductions under multiple statutes

IN Code § 6-1.1-12.8-6 (2019) (N/A)
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Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same residence in inventory may not receive a deduction under both statutes for the residence in inventory for that year.

As added by P.L.175-2011, SEC.2.