Indiana Code - Taxation - Title 6, Section 6-4.1-1-8

"Person" defined

Sec. 8. "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary,
individual, and the department of state revenue.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.8-1993,
SEC.92.

Last modified: May 28, 2006