Indiana Code — Title 6 (Taxation)
IC 6-3.1-13-10
"Taxpayer"
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-13-1 · Repealed
- 6-3.1-13-1.5 · "Corporation"
- 6-3.1-13-2 · "Credit amount"
- 6-3.1-13-3 · Repealed
- 6-3.1-13-4 · "Full-time employee"
- 6-3.1-13-5 · "Incremental income tax withholdings"
- 6-3.1-13-5.3 · "NAICS"
- 6-3.1-13-5.5 · "NAICS industry sector"
- 6-3.1-13-6 · "New employee"
- 6-3.1-13-7 · "Pass through entity"
- 6-3.1-13-8 · "Related member"
- 6-3.1-13-9 · "State tax liability"
- 6-3.1-13-10 · "Taxpayer"
- 6-3.1-13-11 · Credit against state tax liability
- 6-3.1-13-12 · Repealed
- 6-3.1-13-13 · Purposes for which credit may be awarded; years for which
- 6-3.1-13-14 · Application to enter into agreement for tax credit
- 6-3.1-13-15 · Agreement for tax credit with respect to new job creation;
- 6-3.1-13-15.5 · Agreement for tax credit with respect to job retention;
- 6-3.1-13-15.7 · Repealed
- 6-3.1-13-16 · Relocation of jobs from one site to another within state;…
- 6-3.1-13-17 · Amount of credit awarded; factors; conditions for a…
- 6-3.1-13-18 · Duration of credit; maximum credit with respect to job
- 6-3.1-13-19 · Agreement for tax credit with respect to job creation;
- 6-3.1-13-19.5 · Agreement for tax credit with respect to job retention;