61-5-49. Definitions applicable to §§ 61-5-46 to 61-5-48.
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/sd/title-61/chapter-61-5/61-5-49A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Terms used in §§ 61-5-46 to 61-5-48 , inclusive, mean:
(1)"Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and
(2)"Trade or business," includes the employer's workforce.