Sec. 5. The term "employer" means "employer" as defined in section 3401(d) of the Internal Revenue Code.
Ind. Code § 6-3-1-5
"Employer"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Formerly: Acts 1963(ss), c.32, s.105.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.