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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 15. Taxing Situs of Mobile Telecommunications Service
6-8.1-15-4. "Enhanced ZIP code" defined
Universal Citation: IN Code § 6-8.1-15-4 (2018)
IC 6-8.1-15-4 "Enhanced ZIP code" defined
Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more digits.
As added by P.L.104-2002, SEC.2.
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