{"data":{"id":"us-in/ic-6-1.1-51-7","jurisdiction":"us-in","citation":"IC 6-1.1-51-7","heading":"\"Subsidiary\"","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 51. Deduction for Aircraft"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-51-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a23be4d0e5562c99d9c398f4cf5cbb4a355d41cd1dad56770cac4cf2a40a3067","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-51-6","next":"us-in/ic-6-1.1-51-8"},"notice":"GroundRules: Original legal text. Not legal advice."}