§ 31.5

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

"Tax situs" defined

Effective Nov 2, 2020Published Dec 2, 202020201202-IR-050190636FRAIC 6-1.1-8-42 ; IC 6-1.1-31-1Department of Local Government Finance

Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

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.

(Department of Local Government Finance; 50 IAC 5.1-1-31.5; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR-050190636FRA)