45 Ind. Admin. Code 10-1-7

Current through May 29, 2024
Section 45 IAC 10-1-7 - "Person" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-17

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".

45 IAC 10-1-7

Department of State Revenue; Reg 6-6-2.1-103 f (010); filed Jan 3, 1983, 2:29 pm: 6 IR 291
Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA