Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 32. "Telephone, telegraph, or cable company" means a company that is principally engaged in the business of communicating by electrical transmission, including the following:

1. (1) Cellular telephone companies.
2. (2) Local exchange telephone companies.
3. (3) Interexchange companies.
4. (4) Long distance companies.
5. (5) Radio-telephone companies.
6. (6) Paging services.

The term does not include a cable television company.

(Department of Local Government Finance; 50 IAC 5.1-1-32; filed Dec 15, 1993, 5:00 p.m.: 17 IR 954; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)