Ind. Admin. Code tit. 45, r. 3.1-1-31
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-21
Sec. 31. "Nonbusiness Income" Defined. Statutory definition of "nonbusiness income" is used synonymously with the Act.
(Department of State Revenue; Reg 6-3-1-21(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)