Indiana Statutes

§ 6-5.5-1-14 — "Subsidiary"

Indiana § 6-5.5-1-14
JurisdictionIndiana
Art. 5.5TAXATION OF FINANCIAL INSTITUTIONS
Ch. 1Definitions

This text of Indiana § 6-5.5-1-14 ("Subsidiary") 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 § 6-5.5-1-14 (2026).

Text

"Subsidiary" means:

(1)a corporation fifty percent (50%) or more of whose voting stock; or
(2)an entity other than a corporation that is taxed as a corporation under the Internal Revenue Code and fifty percent (50%) of whose net worth; is owned by another legal entity.

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Legislative History

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.17.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-5.5-1-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-5.5-1-14.