Indiana Code — Title 6 (Taxation)
IC 6-7-1-4
"Person" or "company"
Sec. 4. Unless the context hereof requires otherwise, the term "person" or the term
"company," herein used interchangeably, means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, municipal corporation or any other political subdivision of the state engaged in private or proprietary activities or business, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
Formerly: Acts 1947, c.222, s.4. As amended by P.L.8-1993, SEC.101.
Amendment history
Formerly: Acts 1947, c.222, s.4. As amended by P.L.8-1993, SEC.101.
Source: view the official text
Nearby sections (25 sections)
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- 6-6-16-4 · Shared vehicle driver liable for tax
- 6-6-16-5 · Manner of imposition; payment; collection; filing of return
- 6-6-16-6 · Distributions; apportionment among taxing districts in the
- 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
- 6-7-1-0.4 · Use of revenue stamps; conditions
- 6-7-1-1 · Purpose; liability for tax; separation of price and tax
- 6-7-1-2 · "Cigarette"
- 6-7-1-3 · "Individual package"
- 6-7-1-4 · "Person" or "company"
- 6-7-1-5 · "Department"
- 6-7-1-6 · "Distributor"
- 6-7-1-7 · "Retailer"
- 6-7-1-8 · "Consumption", "consumer", and "consume"
- 6-7-1-9 · "Stamps"
- 6-7-1-10 · "Counterfeit stamp"
- 6-7-1-11 · "Drop shipment"
- 6-7-1-12 · Rate of taxation
- 6-7-1-13 · Effective date
- 6-7-1-13.5 · Carriers; liability for unpaid taxes
- 6-7-1-14 · Stamps; evidence of tax paid
- 6-7-1-15 · Department as official agent of state to administer and…