63-3607 — PERSON


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3607.  PERSON. The term "person" includes any individual, firm,
copartnership, joint venture, association, social club, fraternal
organization, corporation, estate, trust, business trust, receiver, trustee,
syndicate, cooperative, assignee, or any other group or combination acting as
a unit.