In the construction of this chapter the word "person" shall include plural as well as singular, and artificial as well as natural persons. This chapter shall not be construed to confer upon a county attorney authority to represent the state in any case, and the county attorney shall represent the department of revenue and finance only when especially authorized by it to do so.
For purposes of this chapter, unless the context otherwise requires, "personal representative" means an executor, administrator, or trustee as each is defined in section 633.3 and "Internal Revenue Code" means the same as defined in section 422.3.
[S13, § 1481-a45; C24, 27, 31, 35, 39, § 7305; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.1]
83 Acts, ch 177, § 2, 38; 88 Acts, ch 1028, § 35
Referred to in § 331.756(66), 422.27
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