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ARTICLE 4.1. DEATH TAXATION Rule 1. Definitions 45 IAC 4.111 Applicability Authority: IC 64.1126 Affected: IC 64.1 Sec. 1. (a) Unless otherwise defined, all terms used in this article shall have the

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Tax laws and rulesactsincome-tax refer to the regulations and statutes that govern the collection and enforcement of income tax.

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