45 Ind. Admin. Code 12-1-9

Current through December 4, 2024

Section 45 IAC 12-1-9 - "Person" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103

Sec. 9.

"Person" means a natural person, a partnership, a corporation, a corporate subsidiary, a joint venture, a firm, an association, or a representative appointed by a court, the state, or its political subdivision, or other legal entity. However, a corporate division shall not be considered a person.

45 IAC 12-1-9

Department of State Revenue; Reg 6-6-1.1-103 i (010); filed Sep 19, 1983, 2:23 pm: 6 IR 2312

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA