Indiana Code 6-1.1-12.8-6. Restriction on deductions under multiple statutes
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-1.1-12.8-6
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- residence in inventory: means real property that:
Indiana Code 6-1.1-12.8-1
- Statute: A law passed by a legislature.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
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.