Sec. 7. As used in this chapter, "small business concern" means any business entity that qualifies as a small business concern under the applicable section of the federal Aid to Small Business Act (15 U.S.C. 632) and accompanying regulations. As added by P.L.236-1985, SEC.1.
"Small business concern" defined
Ind. Code § 23-6-4-7, under Indiana Business Development Credit Corporation Law.
Ind. Code § 23-6-4-7