Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue.
Ind. Code § 6-4.1-1-8
"Person"
Applied in 1 court decision — leading case Bean v. Indiana Department of State Revenue, Inheritance Tax Division (2010)
Most recently applied in Bean v. Indiana Department of State Revenue, Inheritance Tax Division (April 2010)
As added by Acts 1976, P.L.18, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.