Indiana Code — Title 6 (Taxation)
IC 6-3.1-22-7
"Taxpayer"
Official textiga.in.govlast amended
Sec. 7. As used in this chapter, "taxpayer" means:
(1) an individual filing a single return; or
(2) a married couple filing a joint return.
As added by P.L.129-2001, SEC.7.
Amendment history
As added by P.L.129-2001, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-21-5 · Repealed
- 6-3.1-21-6 · Credit; amount; calculation; eligible persons;…
- 6-3.1-21-7 · Repealed
- 6-3.1-21-8 · Claim for credit on return; submission of information
- 6-3.1-21-9 · Application of credit to TANF
- 6-3.1-21-10 · Repealed
- 6-3.1-22-1 · Repealed
- 6-3.1-22-2 · "Office"
- 6-3.1-22-3 · "Preservation"
- 6-3.1-22-4 · "Qualified expenditures"
- 6-3.1-22-5 · "Rehabilitation"
- 6-3.1-22-6 · "State tax liability"
- 6-3.1-22-7 · "Taxpayer"
- 6-3.1-22-8 · Entitlement to credit
- 6-3.1-22-9 · Qualifying conditions; assistance to office by department…
- 6-3.1-22-10 · Certifications for rehabilitation work
- 6-3.1-22-11 · Credit claimed on tax return
- 6-3.1-22-12 · Reduction of adjusted basis
- 6-3.1-22-13 · Recaptured credit
- 6-3.1-22-14 · Credit exceeding tax liability
- 6-3.1-22-15 · Maximum credit; restrictions
- 6-3.1-22-15.5 · Residential historic rehabilitation credit; eligibility
- 6-3.1-22-16 · Adoption of rules
- 6-3.1-24-1 · "Pass through entity" defined
- 6-3.1-24-2 · "Qualified Indiana business" defined