Sec. 1. As used in this chapter, "capital asset" means a building, a fixture, a structure, an improvement, or land.
Ind. Code § 5-13-9.3-1
"Capital asset"
As added by P.L.139-2015, SEC.2.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.