(a) As used in this article, “person” means any individual, partnership, corporation or association.

Terms Used In Virginia Code 18.2-506

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.

(b) As used in this article, “prepare” means to put into condition for intended use. “Prepare” does not include the mere typing or assembling of papers, nor the mere furnishing of information or research.

Code 1950, § 18.1-371.2; 1974, c. 342; 1975, cc. 14, 15.