68 IAC 1-1-18
68 IAC 1-1-18 "Compensation" defined
Cite as Ind. Admin. Code tit. 68, r. 1-1-18
Sec. 18. "Compensation" means anything of value, including, but not limited to:
(1) salary;
(2) wages;
(3) commissions;
(4) tips;
(5) gratuities;
(6) fees;
(7) bonuses; and
(8) distributions from S corporations;
in any form, including cash, securities, real property and tangible and intangible personal property.