Section 45IAC10-1-3. "Sale" defined

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For purposes of this article, "sale" means the transfer of title for compensation. (Department of State Revenue; Reg 6-6-2.1-103(b)(020); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

                    
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