312 IAC 25-1-103
312 IAC 25-1-103 "Person" defined
Cite as Ind. Admin. Code tit. 312, r. 25-1-103
Sec. 103. "Person" means the following:
(1) Any:
(A) individual;
(B) partnership;
(C) association;
(D) society;
(E) joint venture;
(F) joint stock company;
(G) firm;
(H) company;
(I) corporation;
(J) cooperative; or
(K) other business organization.
(2) Any:
(A) agency;
(B) unit; or
(C) instrumentality;
of federal, state, or local government, including any publicly owned utility or publicly owned corporation of federal, state, or local
government.