§ 6-5-5-1-6

'Corporation' means an entity that is:(1) a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax purposes, including an entity taxed as a corporation under the Internal Revenue Code; and(2) organized under the laws of the United States, this state, any other taxing jurisdiction, or a foreign government.As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.16.