{"data":{"id":"us-in/ic-6-3-1-5","jurisdiction":"us-in","citation":"IC 6-3-1-5","heading":"\"Employer\"","body":"Sec. 5. The term \"employer\" means \"employer\" as defined in section 3401(d) of the Internal Revenue Code.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c56008305ca1c44281eeaa63f6c8776f035cb9329f0d95f8b02755d8f65dd902","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-4","next":"us-in/ic-6-3-1-6"},"notice":"GroundRules: Original legal text. Not legal advice."}