IC 6-8-1-1: "Person" defined
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8. MISCELLANEOUS
- 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