45 Ind. Admin. Code 3.1-1-35

Current through December 4, 2024

Section 45 IAC 3.1-1-35 - Definition of state

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-25

Sec. 35.

"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.

45 IAC 3.1-1-35

Department of State Revenue; Reg 6-3-1-25010; filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743