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Indiana · Snapshot 2026

IC 6-8-1-1: "Person" defined

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 8. MISCELLANEOUS
  3. Chapter 1. Petroleum Severance Tax

Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit.

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

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