Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.8-1993, SEC.92.
"Person"
Ind. Code § 6-4.1-1-8, under Chapter 1. Definitions and Rules of Construction.
Ind. Code § 6-4.1-1-8