Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103

Sec. 9. "Person" means a natural person, a partnership, a corporation, a corporate subsidiary, a joint venture, a firm, an association, or a representative appointed by a court, 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 6-6-1.1-103(i)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2312; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)