IC 6-1.1-40-1.5 : "Affiliate"

Sec. 1.5. As used in this chapter, "affiliate" means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means.

As added by P.L.154-2006, SEC.57.