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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 13. Economic Development for a Growing Economy Tax Credit
6-3.1-13-10. "Taxpayer"
Universal Citation: IN Code § 6-3.1-13-10 (2019)
IC 6-3.1-13-10 "Taxpayer"
Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.
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