Indiana Code 6-1.1-12.8-2. “Residential builder”
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Sec. 2. As used in this chapter, “residential builder” means a person that builds any of the following for sale in the ordinary course of the person’s trade or business:
(1) Single family residences.
(2) Single family townhouses.
(3) Single family condominium units.
As added by P.L.175-2011, SEC.2.