Indiana Code - Taxation - Title 6, Section 6-7-1-4

"Person" or "company" defined

Sec. 4. Unless the context hereof requires otherwise, the term
"person" or the term "company," herein used interchangeably, means
and includes any individual, assignee, receiver, commissioner,
fiduciary, trustee, executor, administrator, institution, bank,
consignee, firm, partnership, limited liability company, joint venture,
pool, syndicate, bureau, association, cooperative association, society,
club, fraternity, sorority, lodge, corporation, municipal corporation
or any other political subdivision of the state engaged in private or
proprietary activities or business, estate, trust, or any other group or
combination acting as a unit, and the plural as well as the singular
number, unless the intention to give a more limited meaning is
disclosed by the context.
(Formerly: Acts 1947, c.222, s.4.) As amended by P.L.8-1993,
SEC.101.

Last modified: May 28, 2006