Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person.
Ind. Code § 6-3-1-14
"Person"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Formerly: Acts 1963(ss), c.32, s.114.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.