Indiana · Regulations
Rule 4 — Valuation of Depreciable Tangible Personal Property
11 sections
11 sections
- 50 IAC 4.2-4-150 IAC 4.2-4-1 "Depreciable personal property" defined
- 50 IAC 4.2-4-250 IAC 4.2-4-2 Book cost determinative
- 50 IAC 4.2-4-350 IAC 4.2-4-3 Fully depreciated, retired, or nominally valued property; computer equipment; report and valuation
- 50 IAC 4.2-4-450 IAC 4.2-4-4 Adjustments to cost
- 50 IAC 4.2-4-550 IAC 4.2-4-5 Pools of property; determination of costs by acquisition year
- 50 IAC 4.2-4-650 IAC 4.2-4-6 Determination of the year of acquisition
- 50 IAC 4.2-4-750 IAC 4.2-4-7 True tax value determination; exception
- 50 IAC 4.2-4-850 IAC 4.2-4-8 Adjustment for obsolescence
- 50 IAC 4.2-4-950 IAC 4.2-4-9 Minimum valuation
- 50 IAC 4.2-4-9.150 IAC 4.2-4-9.1 Election of valuation method for special integrated steel mill or oil refinery/petrochemical equipment (Repealed)Repealed
- 50 IAC 4.2-4-1050 IAC 4.2-4-10 Determination of property as real or personal