GroundRules
IC 6-3-1-14: "Person"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3. STATE INCOME TAXES
- Chapter 1. Definitions
Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person.
Collected 2026-09-09T01:51:39Z. Source file · JSON