{"data":{"id":"us-in/ic-6-8.1-9.7-4","jurisdiction":"us-in","citation":"IC 6-8.1-9.7-4","heading":"\"Person\"","body":"Sec. 4. As used in this chapter, \"person\" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of such individuals or entities.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 9.7. Treasury Offset Program"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-9.7-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1d8150dca0b6f4b389fc7fb93f7b49413adc62e384c8fcf7aae95ab8000dd996","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-9.7-3","next":"us-in/ic-6-8.1-9.7-5"},"notice":"GroundRules: Original legal text. Not legal advice."}