Ind. Admin. Code tit. 45, § 3.1-1-35 - Definition of State

Current as of January 1, 1970

45 Iac 3.1-1-35 - Definition of State45 Iac 3.1-1-35 - Definition of State

45 Iac 3.1-1-34 - Definition of Sales 45 Iac 3.1-1-36 - Tax Rates

45 IAC 3.1-1-35 Definition of state

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-25

Sec. 35. "State" Defined. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.

(Department of State Revenue; Reg 6-3-1-25(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)

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