Ind. Code § 6-1.1-40-1.5
Current through P.L. 171-2024
As used in this chapter, "affiliate" means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means.
IC 6-1.1-40-1.5