Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-7

"Subsidiary"

Sec. 7. As used in this chapter, "subsidiary" means a business
entity in which another business entity with an Indiana corporate
headquarters has at least an eighty percent (80%) ownership interest.
As added by P.L.224-2003, SEC.180.

Last modified: May 28, 2006