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Indiana Code Title 6. Taxation § 6-3.1-38.1-2

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

<Text of section expires December 31, 2027, pursuant to IC 6-3.1-38.1-15.>

Sec. 2. As used in this chapter, “qualified applicant” means:

(1) a short line rail company located in whole or in part in Indiana that is classified by the United States Surface Transportation Board as a Class II or Class III railroad that makes qualified railroad expenditures;  or

(2) an owner or lessee of a rail siding, industrial spur, or industry track located:

(A) on or adjacent to a Class II or Class III railroad in Indiana;  or

(B) in a qualified rural county;

that makes qualified new rail infrastructure expenditures.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3.1-38.1-2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-1-38-1-2/

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