Title 48, Chapter 1, Section 2
As used in this title, the term:
(1) "Agency" means any department, commission, institution,
office, or officer of this state.
(2) "Aircraft" means any contrivance used or designed for
navigation or flight through the air.
(3) "Airline company" means any person who undertakes, directly or
indirectly, to engage in the scheduled transportation by aircraft
of persons or property for hire in intrastate, interstate, or
(4) "Commissioner" means the state revenue commissioner.
(5) "Contraband article" means:
(A) Any unauthorized, false, forged, altered, or counterfeit
revenue stamp or marking, prima facie evidencing the payment of
any tax imposed by the revenue laws of this state;
(B) Any article, plate, die, stamp, machine, apparatus,
paraphernalia, or other device or material designed for use,
intended to be used, or used in the making of any unauthorized,
false, forged, altered, or counterfeit revenue stamp or marking
described in subparagraph (A) of this paragraph; or
(C) Any article or property to which any unauthorized, false,
forged, altered, or counterfeit revenue stamp or marking prima
facie evidencing the payment of any tax imposed by the revenue
laws of this state is attached or affixed.
(6) "Department" means the Department of Revenue.
(7) "Deputy commissioner" means the deputy revenue commissioner.
(8) "Domestic," when applied to any corporation or association
(including, but not limited to, a partnership), means created,
organized, or domiciled in this state.
(9) "Fiduciary" means a guardian, trustee, executor,
administrator, receiver, conservator, or any person, whether
individual or corporate, acting in any fiduciary capacity for any
(11) "Foreign," when applied to any corporation or association
(including, but not limited to, a partnership), means created or
organized outside this state.
(12) "Individual" means a natural person.
(13) "Intangible personal property" means the capital stock of all
corporations; money, notes, bonds, accounts, or other credits,
secured or unsecured; patent rights, copyrights, franchises, and
any other classes and kinds of property defined by law as
intangible personal property.
(14) "Internal Revenue Code" or "Internal Revenue Code of 1986"
means the United States Internal Revenue Code of 1986 provided for
in federal law enacted on or before January 1, 2001. In the event
a reference is made in this title to the Internal Revenue Code or
the Internal Revenue Code of 1954 as it existed on a specific date
prior to January 1, 2001, the term means the Internal Revenue Code
or the Internal Revenue Code of 1954 as it existed on the prior
date. Unless otherwise provided in this title, any term used in
this title shall have the same meaning as when used in a
comparable provision or context in the Internal Revenue Code of
(15) "Internal Revenue Service" or "IRS" means the Internal
Revenue Service of the United States Department of the Treasury.
(16) "Member of the armed forces" means commissioned officers and
personnel below the grade of commissioned officers in all regular
and reserve components of the uniformed services subject to the
jurisdiction of the United States Department of Defense. The term
also includes the Coast Guard, but it does not include civilian
employees of the armed forces.
(17) "Municipality" means an incorporated municipality in this
(18) "Person" means any individual, firm, partnership,
cooperative, nonprofit membership corporation, joint venture,
association, company, corporation, agency, syndicate, estate,
trust, business trust, receiver, fiduciary, or other group or
combination acting as a unit, body politic, or political
subdivision, whether public, private, or quasi-public.
(19) "Personal property" means all tangible personal property and
all intangible personal property, as the terms are defined in this
(20) "Personal representative" means the duly qualified and acting
personal representative of the estate of a decedent or, if there
is no duly qualified and acting representative, the person in
possession of any property of the decedent.
(21) "Public utility" means all railroad companies, street and
suburban railroads, or sleeping car companies; persons or
companies operating railroads, street railroads, suburban
railroads, or sleeping cars in this state; all express companies
including railroad companies doing express, telephone, or
telegraph business (except small telephone companies or persons
operating a telephone business, the value of whose capital stock
or property is less than $5,000.00); all gas, electric light,
electric power, hydroelectric power, steam heat, refrigerated air,
dockage or cranage, canal, toll road, toll bridge, railroad
equipment, and navigation companies; and any person or persons
operating a gas, electric light, electric power, hydroelectric
power, steam heat, refrigerated air, dockage or cranage, canal,
toll road, toll bridge, railroad equipment, or navigation
business, through their president, general manager, owner, or
agent having control of the company's offices in this state.
(22) "Tangible personal property" means personal property which
may be seen, weighed, measured, felt, or touched or which is in
any other manner perceptible to the senses. The term "tangible
personal property" shall not include intangible personal property.
This paragraph shall not apply to Chapter 8 of this title relating
to sales and use taxation.
(23) "Tax collector" means a county tax collector.
(24) "Tax commissioner" means a county tax commissioner.
(25) "Taxpayer" means any person required by law to file a return
or to pay taxes.
(26) "Tax receiver" means a county tax receiver.