Ind. Admin. Code tit. 45, § 10-1-7 - "person" Defined

Current as of January 1, 1970

45 Iac 10-1-7 - "person" Defined45 Iac 10-1-7 - "person" Defined

45 Iac 10-1-6 - "motor Vehicle" Defined 45 Iac 10-1-8 - "public Highway" Defined (repealed)

45 IAC 10-1-7 "Person" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-17

Sec. 7. "Person" means any natural person, partnership, corporation, corporate subsidiary, joint venture, firm, association, a representative appointed by a court, or the state, or its political subdivision, or other legal entity. However, a corporate division shall not be considered a "person".

(Department of State Revenue; Reg 6-6-2.1-103(f)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

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