GroundRules
15-1-102: Person defined.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 1. TAX ADMINISTRATION
- Part 1. General Provisions
As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term "person" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.
Collected 2026-09-14T04:46:35Z. Source file · JSON