Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC4.2. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY |
Rule 50IAC4.2-5. Valuation of Inventory |
Section 50IAC4.2-5-1. "Inventory" defined |
Section 50IAC4.2-5-1.1. Inventory not subject to assessment |
Section 50IAC4.2-5-2. Inventory subject to assessment (Repealed) |
Section 50IAC4.2-5-3. Book cost (Repealed) |
Section 50IAC4.2-5-4. Mandatory adjustments (Repealed) |
Section 50IAC4.2-5-5. Definitions (Repealed) |
Section 50IAC4.2-5-6. Inventory not on a perpetual basis (Repealed) |
Section 50IAC4.2-5-7. Alternative method |
Section 50IAC4.2-5-8. Reporting of inventory not carried on books of taxpayer (Repealed) |
Section 50IAC4.2-5-9. Average method of valuation (Repealed) |
Section 50IAC4.2-5-10. Average inventory election for perishable horticultural processors (Repealed) |
Section 50IAC4.2-5-11. Optional method of valuation for retailers (Repealed) |
Section 50IAC4.2-5-12. "Gross value of inventory subject to taxation before valuation adjustments" defined (Repealed) |
Section 50IAC4.2-5-13. Valuation adjustment |
Section 50IAC4.2-5-14. Abnormal obsolescence adjustment (Repealed) |
Section 50IAC4.2-5-15. Determination of true tax value of inventory (Repealed) |