Indiana Code
Chapter 1. Definitions
6-3-1-25. "State"

Sec. 25. 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.
Formerly: Acts 1963(ss), c.32, s.125; Acts 1965, c.233, s.12.

Structure Indiana Code

Title 6. Taxation

Article 3. State Income Taxes

Chapter 1. Definitions

6-3-1-1. Short Title

6-3-1-2. Construction of Definitions

6-3-1-2.5. "Armed Forces of the United States"

6-3-1-2.7. "National Guard"

6-3-1-3. Repealed

6-3-1-3.1. Repealed

6-3-1-3.5. "Adjusted Gross Income"

6-3-1-4. "Department"

6-3-1-5. "Employer"

6-3-1-6. "Employee"

6-3-1-7. "Fiduciary"

6-3-1-8. "Gross Income"

6-3-1-9. "Individual"

6-3-1-10. "Corporation"

6-3-1-11. "Internal Revenue Code"

6-3-1-12. "Resident"

6-3-1-13. "Nonresident"

6-3-1-14. "Person"

6-3-1-15. "Taxpayer"

6-3-1-16. "Taxable Year"

6-3-1-17. Repealed

6-3-1-18. Repealed

6-3-1-19. "Partnership" and "Partner"

6-3-1-19.5. Repealed

6-3-1-20. "Business Income"

6-3-1-21. "Nonbusiness Income"

6-3-1-22. "Commercial Domicile"

6-3-1-23. "Compensation"

6-3-1-24. "Sales"

6-3-1-25. "State"

6-3-1-26. "Foreign Corporation"

6-3-1-27. "United States"

6-3-1-28. "Combined Income Tax Return"

6-3-1-29. "Eligible Individual"

6-3-1-30. "Holocaust Victim's Settlement Payment"

6-3-1-31. "Victim of the September 11 Terrorist Attack"

6-3-1-32. "September 11 Terrorist Attack Settlement Payment"

6-3-1-33. "Bonus Depreciation"

6-3-1-34. "Qualified Military Income"

6-3-1-34.5. "Captive Real Estate Investment Trust"

6-3-1-35. "Pass Through Entity"

6-3-1-36. "Eligible Community Foundation"

6-3-1-37. "Telecommunication Services"

6-3-1-38. "Broadcast Services"