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

"Person" defined

Sec. 1. As used in this chapter, "person" means any individual,
assignee, receiver, commissioner, fiduciary, trustee, executor,
administrator, firm, partnership, joint venture, pool, syndicate,
association, corporation, limited liability company, estate, trust, or
any other group or combination acting as a unit.
(Formerly: Acts 1947, c.278, s.1.) As amended by P.L.2-1988,
SEC.33; P.L.109-1988, SEC.5; P.L.8-1993, SEC.102.

Last modified: May 28, 2006