6-3.1-29-10. "Qualified investment"

IN Code § 6-3.1-29-10 (2019) (N/A)
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Sec. 10. As used in this chapter, "qualified investment" means a taxpayer's expenditures for:

(1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and

(2) transmission equipment and other real and personal property located at the site of an integrated coal gasification powerplant or a fluidized bed combustion technology that is employed specifically to serve the integrated coal gasification powerplant or fluidized bed combustion technology.

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.11.