Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-13

Deduction; service not involving underserved airports; limitations

Sec. 13. A taxpayer is entitled to a deduction from the assessed
value of abatement property used to provide intrastate airline service
between at least two (2) locations described in section 6(1)(B) of this
chapter only if the same or another taxpayer provides intrastate
airline service between locations described in section 6(1)(A) of this
chapter during the same service period.

As added by P.L.224-2003, SEC.279.

Last modified: May 28, 2006