Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.8-1993, SEC.103.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 1. Definitions and Applicability
6-8.1-1-1. "Listed Taxes"; "Taxes"
6-8.1-1-6. Application of Article; Conflicts With Other Laws
6-8.1-1-7. Definitions; Applicability
6-8.1-1-8. Applicability of Law; Determination of Rights and Duties
6-8.1-1-9. Due Dates That Fall on Saturday, Sunday, or a National Legal Holiday