Definitions

As used in this Chapter, unless the context otherwise requires:

(a)Department shall mean the Department of Revenue and Taxation. COL070307 CH. 7 FOREIGN CORPORATIONS

(b)Director shall mean the Director of the Department of Revenue and Taxation.

(c)Person shall mean any individual, firm, partnership, association, corporation, company, syndicate, estate, trust, limited liability company, limited partnership, limited liability partnership, business trust or organization of any kind, or any branch or division thereof.