68 IAC 1-1-4
68 IAC 1-1-4 "Attributed interest" defined
Cite as Ind. Admin. Code tit. 68, r. 1-1-4
Sec. 4. "Attributed interest" means any direct or indirect interest in a business entity deemed to be held by an individual not through the
individual's actual holdings but through holdings of the individual's immediate family.