{"data":{"id":"us-in/ic-6-8.1-1-3","jurisdiction":"us-in","citation":"IC 6-8.1-1-3","heading":"\"Person\"","body":"Sec. 3. \"Person\" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 1. Definitions and Applicability"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-1-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"20209f72d73b32d7cf09cbcfec0856e50be7a6a7663c9e6e1f9b66327eaa1983","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-2","next":"us-in/ic-6-8.1-1-4"},"notice":"GroundRules: Original legal text. Not legal advice."}