Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5

Sec. 1. "Administrator" means the administrative head of the Indiana department of state revenue or an authorized agent thereof.

(Department of State Revenue; Reg 6-6-2.1-103(a)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)