Sec. 3. As used in this chapter, "person" has the meaning set forth in section 7701(a)(1) of the Internal Revenue Code. As added by P.L.98-2005, SEC.9.
"Person"
Ind. Code § 22-4-11.5-3, under Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts.
Ind. Code § 22-4-11.5-3