Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 50 IAC 5.1-1 - Definitions
Section 50 IAC 5.1-1-21 - "Public utility company" defined

50 Ind. Admin. Code 5.1-1-21

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Current through November 6, 2024
Section 50 IAC 5.1-1-21 - "Public utility company" defined

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8

Sec. 21.

"Public utility company" means a company that is subject to taxation under IC 6-1.1-8 regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a fiduciary, or any other entity.

50 IAC 5.1-1-21

Department of Local Government Finance; 50 IAC 5.1-1-21; filed Dec 15, 1993, 5:00 p.m.: 17 IR 952; reinstated by IC 6-1.1-8 -44, eff Jul 1, 2003