Sec. 7. As used in this chapter, "subsidiary" means a business entity in which another business entity with an Indiana corporate headquarters has at least an eighty percent (80%) ownership interest. As added by P.L.230-2025, SEC.59.
"Subsidiary"
Ind. Code § 6-1.1-51-7, under Deduction for Aircraft.
Ind. Code § 6-1.1-51-7