Section 50IAC4.2-11.1-10. Amount of enterprise zone investment deduction  


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  •    The amount of the deduction is equal to the remainder of:

    (1) the total amount of the assessed value of the taxpayer's enterprise zone personal property on a particular assessment date; minus

    (2) the total amount of the base year assessed value.

    (Department of Local Government Finance; 50 IAC 4.2-11.1-10; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)