IC 6-4.1-1-8: "Person"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 4.1. DEATH TAXES
- Chapter 1. Definitions and Rules of Construction
Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue.
Collected 2026-09-09T01:51:39Z. Source file · JSON