Indiana Code - Taxation - Title 6, Section 6-3-1-25

"State" defined

Sec. 25. The term "state" means any state of the United States, the
District of Columbia, the Commonwealth of Puerto Rico, any
territory or possession of the United States, and any foreign country
or political subdivision thereof.

(Formerly: Acts 1963(ss), c.32, s.125; Acts 1965, c.233, s.12.)

Last modified: May 28, 2006