Indiana Code — Title 6 (Taxation)
IC 6-3.1-11-13
"Taxpayer"
Official textiga.in.govlast amended
Sec. 13. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. The term includes an assignee that is assigned some part of a credit under section 16(c) of this chapter.
As added by P.L.379-1987(ss), SEC.11. Amended by P.L.8-1993, SEC.89; P.L.8-1996,
SEC.9; P.L.74-2020, SEC.7.
Amendment history
As added by P.L.379-1987(ss), SEC.11. Amended by P.L.8-1993, SEC.89; P.L.8-1996, SEC.9; P.L.74-2020, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-11-2 · Repealed
- 6-3.1-11-2.5 · "Corporation"
- 6-3.1-11-3 · Repealed
- 6-3.1-11-4 · "Floor space"
- 6-3.1-11-5 · "Industrial recovery site"
- 6-3.1-11-6 · Repealed
- 6-3.1-11-7 · Repealed
- 6-3.1-11-8 · "Placed in service"
- 6-3.1-11-9 · "Plant"
- 6-3.1-11-10 · "Qualified investment"
- 6-3.1-11-11 · "Rehabilitation"
- 6-3.1-11-12 · "State tax liability"
- 6-3.1-11-13 · "Taxpayer"
- 6-3.1-11-14 · "Vacant"
- 6-3.1-11-15 · Repealed
- 6-3.1-11-16 · Credit for qualified investment; computation of amount;
- 6-3.1-11-17 · Carryover of excess credit; carryback or refund of unused
- 6-3.1-11-18 · Repealed
- 6-3.1-11-18.5 · Application to enter into agreement with the corporation
- 6-3.1-11-19 · Evaluation of applications; factors considered; additional
- 6-3.1-11-19.5 · Requirement that applicant enter into agreement with the
- 6-3.1-11-20 · Repealed
- 6-3.1-11-21 · Disqualification to claim credit due to substantial…
- 6-3.1-11-22 · Application of credit against taxes owed; order;…
- 6-3.1-11-23 · Claiming of credit on annual tax return; certification;…