Indiana Code - Taxation - Title 6, Section 6-2.5-1-3

"Person"

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.52, SEC.1. Amended by P.L.8-1993,
SEC.82.

Last modified: May 28, 2006