50 IAC 5.1-1-21
50 IAC 5.1-1-21 "Public utility company" defined
Cite as Ind. Admin. Code tit. 50, r. 5.1-1-21
Sec. 21. "Public utility company" means a company that is subject to taxation under IC 6-1.1-8 regardless of whether the company
is operated by an individual, a partnership, an association, a corporation, a fiduciary, or any other entity.