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Indiana Code Title 6. Taxation § 6-1.1-8-9

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

Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.

(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property.  This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-8-9 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-8-9/

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