Section 45IAC12-1-9. "Person" defined

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   (a) The term "person" shall mean any natural person, partnership, corporation, joint venture, firm, association, or a representative appointed by a court, the state, or its political subdivision, or other legal entity.

  (b) For purposes of this chapter [IC 6-6-1.1], a corporate subsidiary shall be considered a "person".

  (c) For purposes of this chapter [IC 6-6-1.1], 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 pm: 6 IR 2312)

                    
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