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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.7. Treasury Offset Program
6-8.1-9.7-4. "Person"
Universal Citation: IN Code § 6-8.1-9.7-4 (2018)
IC 6-8.1-9.7-4 "Person"
Sec. 4. As used in this chapter, "person" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of such individuals or entities.
As added by P.L.293-2013(ts), SEC.33.
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