Ind. Admin. Code tit. 45, r. 10-1-3
Authority: IC 6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 3. For purposes of this article, "sale" means the transfer of title for compensation.
(Department of State Revenue; Reg 6-6-2.1-103(b)(020); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR- 045140518FRA)