45 Ind. Admin. Code 13-1-9

Current through November 6, 2024

Section 45 IAC 13-1-9 - "Person" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-1

Sec. 9.

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

45 IAC 13-1-9

Department of State Revenue; Reg 6-6-4.1-1 b (080); filed Jul 13, 1984, 9:25 am: 7 IR 2317

Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA