The following definitions apply to rules found in this subchapter.

(1) "Entity" means a corporation, fiduciary, or pass-through entity, as defined in 15-30-101 , MCA, and an association, joint-stock company, syndicate, trust or estate, or any other nonnatural person.

(2) "Household" is an association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations, and expenses.