465 IAC 2-17-16
465 IAC 2-17-16 "Tax exempt entity" defined
Cite as Ind. Admin. Code tit. 465, r. 2-17-16
Sec. 16. "Tax exempt entity" means a CPA that has been determined to be exempt from federal income taxation by the Internal Revenue
Service or otherwise operates under such an exemption pursuant to the Internal Revenue Code of 1986, as amended.