Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 3.1 - ADJUSTED GROSS INCOME TAX
Rule 45 IAC 3.1-1 - State Adjusted Gross Income Tax
Section 45 IAC 3.1-1-31 - Definition of nonbusiness income

45 Ind. Admin. Code 3.1-1-31

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Current through December 4, 2024
Section 45 IAC 3.1-1-31 - Definition of nonbusiness income

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-21

Sec. 31.

"Nonbusiness Income" Defined. Statutory definition of "nonbusiness income" is used synonymously with the Act.

45 IAC 3.1-1-31

Department of State Revenue; Reg 6-3-1-21010; filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743