Title 32
SECTION 37.1280
37.1280 Equipment.
§ 37.1280 Equipment.Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of $5,000 or more per unit.
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Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of $5,000 or more per unit.