A person is almost always defined as a legal entity in statutes, but this definition of entity is very specific:
“Chapter 105: Taxation.
§ 105-114.1. Limited liability companies.
(a) Definitions. – The following definitions apply in this section:
(1) Affiliated group. – Defined in section 1504 of the Code.
(2) Capital interest. – The right under a limited liability company’s governing law to receive a percentage of the company’s assets upon dissolution after payments to creditors.
(3) Entity. – A person that is not a human being.
(4) Governing law. – The law under which a limited liability company is organized.”