{"data":{"id":"us-in/ic-6-8.1-1-1.5","jurisdiction":"us-in","citation":"IC 6-8.1-1-1.5","heading":"\"Commissioner\"","body":"Sec. 1.5. Except as provided in section 3 of this chapter, \"commissioner\" refers to the commissioner of the department.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 1. Definitions and Applicability"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-1-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cc4e945dd30dd749efc1b122af927a9e77a7c4626e3bde24accd4994a3d2b407","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-1","next":"us-in/ic-6-8.1-1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}