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Ind. Code § 5-13-9.3-1

"Capital asset"

Indiana · Indiana Code Title 5 — State and Local Administration · Status: effective

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Ind. Code § 5-13-9.3-1, "Capital asset", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1608282
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Sec. 1. As used in this chapter, "capital asset" means a building, a fixture, a structure, an improvement, or land.