Indiana Code § 6-3.1-29-6

"Integrated coal gasification powerplant"
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Sec. 6. As used in this chapter, "integrated coal gasification powerplant" means a facility that satisfies all the following requirements: (1) The facility is located in Indiana and is a newly constructed energy generating plant. (2) The facility converts coal into synthesis gas that can be used as a fuel to generate energy or as a substitute for natural gas. (3) The facility uses the synthesis gas as a fuel to generate electric energy or produces synthesis gas that can be used as a substitute for natural gas. (4) The facility is dedicated primarily to production of electricity or gas for use by energy utilities serving Indiana retail electric or gas utility consumers.

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