{"data":{"id":"us-in/ic-6-1.1-24.5-1","jurisdiction":"us-in","citation":"IC 6-1.1-24.5-1","heading":"Definitions","body":"Sec. 1. The following definitions apply throughout this chapter:\n(1) \"Group of affiliated persons\" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.\n(2) \"Person\" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 24.5. Determination of Serial Tax Delinquencies"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-24.5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2683d60ac302d5d160da3cd88b6973f063ef85750fd851be2b20879d9d5d0708","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-24-18","next":"us-in/ic-6-1.1-24.5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}