Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit.
Ind. Code § 6-8-1-1
"Person" defined
Applied in 1 court decision — leading case Consolidation Coal Co. v. Indiana Department of State Revenue (1991)
Most recently applied in Consolidation Coal Co. v. Indiana Department of State Revenue (December 1991)
Formerly: Acts 1947, c.278, s.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.