Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 10-1-7
"Person" defined
Official textiac.iga.in.govlast amended
Sec. 7. "Person" means any natural person, partnership, corporation, corporate subsidiary, joint venture, firm, association, a representative
appointed by a court, or the state, or its political subdivision, or other legal entity. However, a corporate division shall not be considered a "person".
(Department of State Revenue; Reg 6-6-2.1-103(f)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Dec 18, 2015, 3:40 p.m.:
20160113-IR-045140518FRA)
Amendment history
(Department of State Revenue; Reg 6-6-2.1-103(f)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)
Source: view the official text
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