50 IAC 5.1-1-31.5

50 IAC 5.1-1-31.5 "Tax situs" defined

Last amended: 2020Year: 2027Length: 34 wordsOfficial source

Cite as Ind. Admin. Code tit. 50, r. 5.1-1-31.5

Sec. 31.5. "Tax situs" means a permanent location in one (1) taxing district or a customary location for use in one (1) taxing district. Customary location means the location where property is regularly used.
50 IAC 5.1-1-31.5: 50 IAC 5.1-1-31.5 "Tax situs" defined | Justis AI