2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8.2. Credit for Railroad Car Maintenance and Improvements
6-1.1-8.2-2. "Taxpayer" defined
IC 6-1.1-8.2-2 "Taxpayer" defined
Sec. 2. As used in this chapter, "taxpayer" means a railroad car company (as defined by IC 6-1.1-8-2).
As added by P.L.253-1999, SEC.2.
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