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Indiana Code Title 6. Taxation § 6-1.1-8.2-1

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 1. (a) As used in this chapter, “qualified expenditures” means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer.

(b) The term includes, but is not limited to, the following:

(1) Expenses for:

(A) labor;

(B) materials;  or

(C) overhead;

that are incurred by a taxpayer in the maintenance or improvement of a railcar owned or used by the taxpayer.

(2) Payments made by a taxpayer to others for the purpose of performing the maintenance or improvement of a railcar.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-8.2-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-8-2-1/

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