Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-1-9
"Person" defined
Official textiac.iga.in.govlast amended
Sec. 9. "Person" means a natural person, a partnership, a corporation, a corporate subsidiary, a joint venture, a firm, an association, or a
representative appointed by a court, 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 6-6-1.1-103(i)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2312; filed Dec 12, 2023,
2:27 p.m.: 20240110-IR-045230448FRA)
Amendment history
(Department of State Revenue; Reg 6-6-1.1-103(i)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2312; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
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- 12-1-3 · "Department" defined (Repealed)
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- 12-1-7 · "Gasoline" defined (Repealed)
- 12-1-8 · "Motor vehicle" defined
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- 12-1-10 · "Public highway" defined (Repealed)
- 12-1-11 · "Taxable marine facility" defined
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- 12-1-13 · "Terminal" defined (Repealed)
- 12-1-14 · "Refinery or terminal operator" defined
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