{"data":{"id":"us-in/ic-6-4.1-1-8","jurisdiction":"us-in","citation":"IC 6-4.1-1-8","heading":"\"Person\"","body":"Sec. 8. \"Person\" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 1. Definitions and Rules of Construction"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-1-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"adcfcc01ca9058ce45137101047c7df3fee195a01e07bd7f2478128f290b57c8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-1-7","next":"us-in/ic-6-4.1-1-9"},"notice":"GroundRules: Original legal text. Not legal advice."}