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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 31. Credit for Offering Health Benefit Plans
6-3.1-31-7. "Taxpayer"
Universal Citation: IN Code § 6-3.1-31-7 (2017)
IC 6-3.1-31-7 "Taxpayer"
Sec. 7. As used in this chapter, "taxpayer" means an individual or entity that has state tax liability.
As added by P.L.218-2007, SEC.5.
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