Indiana Code 7.1-1-3-18.3. “Gift”
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Terms Used In Indiana Code 7.1-1-3-18.3
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
Sec. 18.3. “Gift”, for purposes of IC 7.1-5-5, means anything of value, including a rebate, sum of money, accessory, furniture, fixture, loan of money, concession, privilege, use, title, interest, or lease, rehabilitation, decoration, improvement, or repair of premises.
As added by P.L.270-2017, SEC.4.