Indiana Code § 6-7-1-5

"Department"
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Sec. 5. Unless the context hereof requires otherwise, "department" shall mean the Indiana department of state revenue and its duly authorized assistants and employees. Formerly: Acts 1947, c.222, s.5; Acts 1963(ss), c.37, s.2. As amended by Acts 1980, P.L.61, SEC.12.

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