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2020 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 15. Taxing Situs of Mobile Telecommunications Service
6-8.1-15-7. "Mobile Telecommunications Service" Defined
Universal Citation: IN Code § 6-8.1-15-7 (2020)
Sec. 7. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
As added by P.L.104-2002, SEC.2.
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