50 IAC 4.2-5-1.1
50 IAC 4.2-5-1.1 Inventory not subject to assessment
Cite as Ind. Admin. Code tit. 50, r. 4.2-5-1.1
Sec. 1.1. (a) Inventory is not subject to assessment and taxation under IC 6-1.1 pursuant to IC 6-1.1-2-7.
(b) Inventory is not personal property pursuant to IC 6-1.1-1-11.