Ind. Code § 6-3-1-14 - "person"

Ic 6-3-1-14 - "person"
Ic 6-3-1-13 - "nonresident"Ic 6-3-1-15 - "taxpayer"

Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person.

Formerly: Acts 1963(ss), c.32, s.114.

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