Indiana Code - Taxation - Title 6, Section 6-1.1-8-5

Fixed property; definite-situs distributable property;
indefinite-situs distributable property

Sec. 5. The property owned or used by the various public utility
companies is classified under sections 6 through 18 of this chapter
as fixed property, definite-situs distributable property, or
indefinite-situs distributable property. When a reference is made in
this chapter to fixed property, definite-situs distributable property, or
indefinite-situs distributable property, the classifications contained
in sections 6 through 18 of this chapter apply.

(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006