465 Ind. Admin. Code 2-17-16

Current through October 23, 2024

Section 465 IAC 2-17-16 - "Tax exempt entity" defined

Authority: IC 31-25-2-18

Affected: IC 31-25-2-7; IC 31-27-6

Sec. 16.

"Tax exempt entity" means a CPA that has been determined to be exempt from federal income taxation by the Internal Revenue Service or otherwise operates under such an exemption pursuant to the Internal Revenue Code of 1986, as amended.

465 IAC 2-17-16

Department of Child Services; 465 IAC 2-17-16; filed May 25, 2011, 1:33 p.m.: 20110622-IR-465100417FRA

Readopted filed 6/21/2017, 3:25 p.m.: 20170719-IR-465170216RFA

Readopted filed 2/22/2023, 9:25 a.m.: 20230322-IR-465230002RFA