Indiana Code - Taxation - Title 6, Section 6-1.1-1-10

"Person" defined

Sec. 10. "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary, or
individual.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1993,
SEC.74.

Last modified: May 28, 2006