"Vacant" defined
Sec. 14. As used in this chapter, "vacant" means with respect to
a plant that at least seventy-five percent (75%) of the plant placed in
service is not used to carry on production, manufacturing, assembly,
processing, refining, finishing, or warehousing of tangible personal
property.
As added by P.L.379-1987(ss), SEC.11.
Last modified: May 28, 2006