§ 6-3-1-10 — "Corporation"

As used in this article, "corporation" includes
all corporations, associations, real estate investment trusts (as defined
in the Internal Revenue Code), joint stock companies, whether
organized for profit or not-for-profit, any receiver, trustee or
conservator thereof, business trusts, Massachusetts trusts, any
proprietorship or partnership taxable under Section 1361 of the Internal
Revenue Code, and any publicly traded partnership that is treated as a
corporation for federal income tax purposes under Section 7704 of the
Internal Revenue Code. The term includes life insurance companies (as
defined in Section 816(a) of the Internal Revenue Code) and insurance
companies subject to tax under Section 831 of the Internal Revenue
Code.
Formerly: Acts 1963(ss), c.32, s.110; Acts 1965, c.233, s.2;
Acts 1973, P.L.49, SEC.2. As amended by P.L.2-1987, SEC.16;
P.L.63-1988, SEC.4; P.L.192-2002(ss), SEC.68.