Indiana Code - Taxation - Title 6, Section 6-3.1-28-3

"Facility"

Sec. 3. As used in this chapter, "facility" refers to a facility for the
production of ethanol that satisfies all the following:
(1) The facility is located in Indiana.
(2) The facility has a capacity to produce at least forty million
(40,000,000) gallons of ethanol a year.
(3) The facility, after December 31, 2003, increased its ethanol
production capacity by at least forty million (40,000,000)
gallons a year.

As added by P.L.224-2003, SEC.200.

Last modified: May 28, 2006