Indiana Code § 32-23-4-3

"Solar energy device" defined
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Sec. 3. As used in this chapter, "solar energy device" means an artifice, an instrument, or the equipment designed to receive the direct rays of the sun and convert the rays into heat, electricity, or another form of energy to provide heating, cooling, or electrical power. [Pre-2002 Recodification Citation: 32-5-2.5-1 part.]

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