IC 6-7-1-4 — "Person" or "company"
Chapter 1. Cigarette Tax
Bills amending this section
Section text
Sec. 4. As used in this chapter, the term "person" means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, Indiana political subdivision engaged in private or proprietary activities or business, estate, trust, or any other group or combination acting as a unit. For purposes of this chapter, the term "company" may be used interchangeably with the term "person".
Formerly: Acts 1947, c.222, s.4. As amended by P.L.8-1993, SEC.101; P.L.128-2026, SEC.33.
Source: official publisher (2026 edition)