Ind. Admin. Code tit. 45, r. 17-1-1
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5
Sec. 1. Unless otherwise defined, all terms used in this article shall have the same meaning as those terms are defined in IC 6-5.5.
(Department of State Revenue; 45 IAC 17-1-1; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1210)