Ind. Admin. Code tit. 45, r. 10-1-12
Authority: IC 6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 12. "Use" has the meaning set forth in 45 IAC 12-1-17.
(Department of State Revenue; Reg 6-6-2.1- 103(j)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 293; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)