Definition of state
Indiana Administrative Code
Indiana Administrative Code
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. (Department of State Revenue; Reg 6-3-1-25(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)
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