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2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 1. Definitions and Rules of Construction
6-2.3-1-2. "Affiliated group" defined
Universal Citation: IN Code § 6-2.3-1-2 (2019)
IC 6-2.3-1-2 "Affiliated group" defined
Sec. 2. "Affiliated group":
(1) for purposes of IC 6-2.3-4-6, has the meaning set forth in Section 1504 of the Internal Revenue Code; and
(2) for purposes of IC 6-2.3-5-1 and IC 6-2.3-6-5, means an affiliated group of corporations described in IC 6-2.3-6-5.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.16-2007, SEC.1.
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