50 IAC 10-1-2.5
50 IAC 10-1-2.5 "New eligible equipment" defined
Cite as Ind. Admin. Code tit. 50, r. 10-1-2.5
Sec. 2.5. "New eligible equipment" means any of the following:
(1) New information technology equipment as defined in IC 6-1.1-12.1-1.
(2) New logistical distribution equipment as defined in IC 6-1.1-12.1-1.
(3) New manufacturing equipment as defined in IC 6-1.1-12.1-1 and section 3 of this rule.
(4) New research and development equipment as defined in IC 6-1.1-12.1-1.