{"data":{"id":"us-in/ic-6-1.1-40-1.5","jurisdiction":"us-in","citation":"IC 6-1.1-40-1.5","heading":"\"Affiliate\"","body":"Sec. 1.5. As used in this chapter, \"affiliate\" means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 40. Maritime Opportunity Districts"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-40-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1b05a610f0d564f65b5925ab0287eb00e57f3483070e2d750a15c3662ba78a70","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-40-1","next":"us-in/ic-6-1.1-40-2"},"notice":"GroundRules: Original legal text. Not legal advice."}