Ind. Admin. Code tit. 45, r. 3.1-1-26
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-14
Sec. 26. "Person" Defined. Statutory definition of "person" is used synonymously with the Act.
(Department of State Revenue; Reg 6-3-1-14(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)