Sec. 14.5. (a) "Department", except as provided in subsection (b), means the Indiana Department of State Revenue.
(b) "Department", for purposes of IC 7.1-7, has the meaning set forth in IC 7.1-7-2-7.
Formerly: Acts 1973, P.L.56, SEC.1. As amended by P.L.176-2015, SEC.3.