Indiana Code
Chapter 1. General Provisions and Definitions
27-14-1-37. "Subsidiary"

Sec. 37. "Subsidiary" means, with respect to a particular person, an affiliate of the person that is controlled by the person, either:
(1) directly; or
(2) indirectly through one (1) or more intermediaries.
As added by P.L.5-2000, SEC.4.