Sec. 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.