Terms Used In Indiana Code 6-3-1-20

  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
   Sec. 20. The term “business income” means all income that is apportionable to the state under the Constitution of the United States.

Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.