Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-27
Definition of taxpayer
Official textiac.iga.in.govlast amended
Sec. 27. "Taypayer" [sic.] Defined. The term "taxpayer" means any person or corporation subject to taxation under these
Regulations [45 IAC].
(Department of State Revenue; Reg 6-3-1-15(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521;
errata, 2 IR 1743)
Amendment history
(Department of State Revenue; Reg 6-3-1-15(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
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- 3.1-1-21 · Definition of resident
- 3.1-1-21.5 · "Permanent place of residence" defined
- 3.1-1-22 · "Domicile" defined
- 3.1-1-22.5 · Determination of domicile
- 3.1-1-23 · Special cases of residency
- 3.1-1-24 · Definition of nonresident
- 3.1-1-25 · Tax liability of nonresident
- 3.1-1-26 · Definition of person
- 3.1-1-27 · Definition of taxpayer
- 3.1-1-28 · Taxable year
- 3.1-1-29 · Definition of business income
- 3.1-1-30 · Trade or business construed
- 3.1-1-31 · Definition of nonbusiness income
- 3.1-1-32 · Definition of commercial domicile
- 3.1-1-33 · Definition of compensation
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