the United States or an agency or a subdivision of the United States or the state or an agency or a subdivision of the state.
However, if land or an interest or a right in land is leased or transferred to or the subject of an agreement with the United States or an agency or a subdivision of the United States or to the state or an agency or subdivision of the state, any consideration received by the holder of the lease, interest, right, or agreement is not considered a charge under this section.
IC 14-16-1-28
Pre-1995 Recodification Citation: 14-1-3-18.