Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit.
Formerly: Acts 1947, c.278, s.1. As amended by P.L.2-1988, SEC.33; P.L.109-1988, SEC.5; P.L.8-1993, SEC.102.
Structure Indiana Code
Chapter 1. Petroleum Severance Tax
6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined
6-8-1-11. Payment of Tax; Right of Reimbursement
6-8-1-12. Duties of Department
6-8-1-18. Tax Additional to All Other Taxes
6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense
6-8-1-23. Record Keeping Violations; Offenses
6-8-1-24. Evasion of Tax; Offenses