Sec. 16. "Taxing jurisdiction" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a territory or possession of the United States. As added by P.L.347-1989(ss), SEC.1.
"Taxing jurisdiction"
Ind. Code § 6-5.5-1-16, under Chapter 1. Definitions.
Ind. Code § 6-5.5-1-16