Title 10
SECTION 603.1255
603.1255 Equipment.
§ 603.1255 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.
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.