Sec. 20. The term "business income" means all income that is apportionable to the state under the Constitution of the United States. Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.
"Business income"
Ind. Code § 6-3-1-20, under Chapter 1. Definitions.
Ind. Code § 6-3-1-20