2018 Indiana Code
TITLE 6. Taxation
CHAPTER 12.2. Deduction for Aircraft
6-1.1-12.2-8. "Taxpayer"

Universal Citation: IN Code § 6-1.1-12.2-8 (2018)
IC 6-1.1-12.2-8 "Taxpayer"

     Sec. 8. As used in this chapter, "taxpayer" means a business entity that:

(1) has an Indiana corporate headquarters; or

(2) is a subsidiary of a business entity with an Indiana corporate headquarters;

and that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or IC 6-1.1-8, for ad valorem property taxes on abatement property.

As added by P.L.224-2003, SEC.180.


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