TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3607.  Person. The term "person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.

History:

[63-3607, added 1965, ch. 195, sec. 7, p. 408.]