2018 Indiana Code
TITLE 6. Taxation
CHAPTER 12.2. Deduction for Aircraft
6-1.1-12.2-7. "Subsidiary"

Universal Citation: IN Code § 6-1.1-12.2-7 (2018)
IC 6-1.1-12.2-7 "Subsidiary"

     Sec. 7. As used in this chapter, "subsidiary" means a business entity in which another business entity with an Indiana corporate headquarters has at least an eighty percent (80%) ownership interest.

As added by P.L.224-2003, SEC.180.


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