Indiana Code — Title 6 (Taxation)
IC 6-8-1-1
"Person" defined
Official textiga.in.govlast amended
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.
Amendment history
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.
Source: view the official text
Nearby sections (25 sections)
- 6-7-4-3 · "Department"
- 6-7-4-4 · "Gross retail income"
- 6-7-4-5 · "Open system container"
- 6-7-4-6 · "Person"
- 6-7-4-7 · "Retail dealer"
- 6-7-4-8 · "Vapor product"
- 6-7-4-9 · Rate of taxation; liability to remit tax
- 6-7-4-10 · Electronic cigarette retail dealer's certificate; application
- 6-7-4-11 · Selling consumable material or vapor products
- 6-7-4-12 · Liability for payment of taxes
- 6-7-4-13 · Revenue from the tax
- 6-7-4-14 · Rules
- 6-8-1-1 · "Person" defined
- 6-8-1-2 · "Department" defined
- 6-8-1-3 · "Taxpayer" defined
- 6-8-1-4 · "Value" defined
- 6-8-1-5 · "Petroleum", "natural gas", "oil", and "barrel of oil" defined
- 6-8-1-6 · "Producer" defined
- 6-8-1-7 · "Owner" defined
- 6-8-1-8 · Rate of taxation
- 6-8-1-9 · Tax liens
- 6-8-1-10 · Liability for tax
- 6-8-1-11 · Payment of tax; right of reimbursement
- 6-8-1-12 · Duties of department
- 6-8-1-13 · Repealed