Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC5.1. PUBLIC UTILITY ASSESSMENT |
Rule 50IAC5.1-12. Exemptions, Deductions, and Credits |
Section 50IAC5.1-12-3. Air pollution control exemption; claim
Latest version.
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A public utility company that wishes to obtain an exemption for an air pollution control system must annually claim the exemption on the appropriate form included in its annual report. The public utility company must disclose such information about the property claimed to be exempt as an air pollution control system as required on the form. (Department of Local Government Finance; 50 IAC 5.1-12-3; filed Dec 15, 1993, 5:00 p.m.: 17 IR 968; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003)