(3) used continually, whether regularly or irregularly, in this state. (2) temporarily located outside this state and the owner resides in this state or (1) located in this state for longer than a temporary period (c) This state has jurisdiction to tax tangible personal property if the property is: (b) This state has jurisdiction to tax real property if located in this state. (a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law. TAXABLE PROPERTY AND EXEMPTIONSĬHAPTER 11.
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