Indiana Statutes
§ 6-1.1-24.5-1 — Definitions
Indiana § 6-1.1-24.5-1
This text of Indiana § 6-1.1-24.5-1 (Definitions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-24.5-1 (2026).
Text
The following definitions apply throughout this chapter:
(1)"Group of affiliated persons" means a group of persons in
which each person of the group has a relationship that is
described in Section 267(b) of the Internal Revenue Code with at
least one (1) other person of the group.
(2)"Person" means an individual, a corporation, a limited liability
company, a partnership, or other legal entity.
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Legislative History
As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018,
SEC.5.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-24.5-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-24.5-1.