Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-35
Definition of state
Official textiac.iga.in.govlast amended
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)
Amendment history
(Department of State Revenue; Reg 6-3-1-25(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-23 · Special cases of residency
- 3.1-1-24 · Definition of nonresident
- 3.1-1-25 · Tax liability of nonresident
- 3.1-1-26 · Definition of person
- 3.1-1-27 · Definition of taxpayer
- 3.1-1-28 · Taxable year
- 3.1-1-29 · Definition of business income
- 3.1-1-30 · Trade or business construed
- 3.1-1-31 · Definition of nonbusiness income
- 3.1-1-32 · Definition of commercial domicile
- 3.1-1-33 · Definition of compensation
- 3.1-1-34 · Definition of sales
- 3.1-1-35 · Definition of state
- 3.1-1-36 · Tax rates
- 3.1-1-37 · Allocation and apportionment of income of multistate…
- 3.1-1-38 · Definition of doing business
- 3.1-1-39 · Apportionment of business income by corporations
- 3.1-1-40 · Property factor for apportionment (Repealed)
- 3.1-1-41 · Property included in property factor (Repealed)
- 3.1-1-42 · Consistency among reports
- 3.1-1-43 · Numerator of property factor (Repealed)
- 3.1-1-44 · Valuation of owned property (Repealed)
- 3.1-1-45 · Valuation of rented property (Repealed)
- 3.1-1-46 · Methods of averaging property values (Repealed)
- 3.1-1-47 · Payroll factor for apportionment (Repealed)