Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-16

Weekly service requirements; waiver

Sec. 16. Based on:
(1) extraordinary circumstances that prevent a taxpayer from
using abatement property to meet the requirements under
section 6(2) of this chapter; or
(2) the start-up of service after the beginning of a service
period;
the airport operator of the airports (other than a qualifying medium
hub airport) that were directly affected by reduced service may waive
compliance with section 6(2) of this chapter during all or part of the
period in which the circumstances preventing regular service
occurred. A taxpayer shall be treated as in compliance with section
6(2) of this chapter to the extent that compliance with the provision
is waived under this section.

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

Last modified: May 28, 2006