§ 12-2-20 — "Person" and "Individual" defined.

As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term: (1) "person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and (2) "individual" means a human being.

Legislative History

HISTORY: 1991 Act No. 50, SECTION 1; 1995 Act No. 60, SECTION 2A; 2003 Act No. 69, SECTION 3.B, eff June 18, 2003; 2007 Act No. 110, SECTION 8, eff June 21, 2007; 2007 Act No. 116, SECTION 14, eff June 28, 2007, applicable for tax years beginning after 2007.