Section 6-1.1-24.5-1 - Definitions The following definitions apply throughout this chapter:
(1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.(2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.Amended by P.L. 99-2018,SEC. 5, eff. 7/1/2018.Added by P.L. 236-2015, SEC. 3, eff. 7/1/2015.