Indiana Code - Taxation - Title 6, Section 6-3-1-23

"Compensation" defined

Sec. 23. The term "compensation" means wages, salaries,
commissions and any other form of remuneration paid to employees
for personal services.
(Formerly: Acts 1963(ss), c.32, s.123; Acts 1965, c.233, s.10.)

Last modified: May 28, 2006