{"data":{"id":"us-in/ic-6-3-1-14","jurisdiction":"us-in","citation":"IC 6-3-1-14","heading":"\"Person\"","body":"Sec. 14. The term \"person\" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fa02d34a748c3e424a24d3da7383823b458f6e354af0568b672fc3f4bbfc1817","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-13","next":"us-in/ic-6-3-1-15"},"notice":"GroundRules: Original legal text. Not legal advice."}