Indiana Statutes
§ 6-8-1-1 — "Person" defined
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.
Formerly: Acts 1947, c.278, s.1. As amended by P.L.2-1988,
SEC.33; P.L.109-1988, SEC.5; P.L.8-1993, SEC.102.
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Related
Consolidation Coal Co. v. Indiana Department of State Revenue
583 N.E.2d 1199 (Indiana Supreme Court, 1991)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"