Sec. 25. 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.
Ind. Code § 6-3-1-25
"State"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Applied in 1 court decision — leading case Thomas v. Indiana Department of State Revenue (1997)
Most recently applied in Thomas v. Indiana Department of State Revenue (January 1997)
Formerly: Acts 1963(ss), c.32, s.125; Acts 1965, c.233, s.12.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.