Indiana Code - Taxation - Title 6, Section 6-3.1-15-10

Minimum standards for equipment; certification

Sec. 10. The state board shall, in consultation with the corporation
for educational technology if the corporation is established under
IC 20-20-15-3, establish minimum standards for qualified computer
equipment. Upon receipt of computer equipment, a service center
shall promptly inspect the equipment. If the computer equipment
meets the minimum standards established by the state board, the
service center shall accept the computer equipment as qualified
computer equipment and shall, subject to section 11(b) of this
chapter, promptly send a certification to the computer equipment
owner for the tax credit available under this chapter.

As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.97.

Last modified: May 28, 2006