2018 Indiana Code
TITLE 6. Taxation
CHAPTER 24.5. Determination of Serial Tax Delinquencies
6-1.1-24.5-1. Definitions

Universal Citation: IN Code § 6-1.1-24.5-1 (2018)
IC 6-1.1-24.5-1 Definitions

     Sec. 1. The following definitions apply throughout this chapter:

(1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.

(2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.

As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.


Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.