Indiana Code - Taxation - Title 6, Section 6-1.1-1-6

"Exemption" defined

Sec. 6. "Exemption" means a situation where a certain type of
property, or the property of a certain kind of taxpayer, is not taxable
under this article.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006