Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC3.1. ADJUSTED GROSS INCOME TAX |
Rule 45IAC3.1-1. State Adjusted Gross Income Tax |
Section 45IAC3.1-1-35. Definition of state
Latest version.
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"State" Defined. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. (Department of State Revenue; Reg 6-3-1-25(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)