Indiana Code - Taxation - Title 6, Section 6-6-2.5-17

"Person" defined

Sec. 17. As used in this chapter, "person" means a natural person,
a partnership, a firm, an association, a corporation, a representative
appointed by a court, the state, a political subdivision (as defined in
IC 36-1-2-13), or any other entity, group, or syndicate.

As added by P.L.277-1993(ss), SEC.44.

Last modified: May 28, 2006