TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3005.  Person. The term "person" means an individual, a trust or estate, a partnership, an association, a limited liability company or a corporation.

History:

[63-3005, added 1959, ch. 299, sec. 5, p. 613; am. 1998, ch. 55, sec. 1, p. 209.]