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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC13. MOTOR CARRIER FUEL TAX |
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Rule 45IAC13-1. Definitions |
Section 45IAC13-1-9. "Person" defined
Latest version.
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"Person" means any natural person, partnership, corporation, corporate subsidiary, firm, association, or representative appointed by a court or the state, or its political subdivision. However, a corporate division shall not be considered a "person". (Department of State Revenue; Reg 6-6-4.1-1(b)(080); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2317; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)