GroundRules
← Search the law
Indiana · Snapshot 2026

IC 6-7-1-4: "Person" or "company"

Read at publisher ↗
Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 7. TOBACCO TAXES
  3. Chapter 1. Cigarette Tax

Sec. 4. As used in this chapter, the term "person" means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, Indiana political subdivision engaged in private or proprietary activities or business, estate, trust, or any other group or combination acting as a unit. For purposes of this chapter, the term "company" may be used interchangeably with the term "person".

Collected 2026-09-09T01:51:39Z. Source file · JSON

Browse this collection