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2021 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 1. Definitions and Rules of Construction
Universal Citation: IN Code § 6-4.1-1-8 (2021)
Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.8-1993, SEC.92.
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