Indiana Code — Title 6 (Taxation)
IC 6-3.1-24-5
"Taxpayer" defined
Official textiga.in.govlast amended
Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.
Amendment history
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-3.1-24-2.5 · "Qualified Indiana investment fund"
- 6-3.1-24-3 · "Qualified investment capital" defined
- 6-3.1-24-4 · "State tax liability" defined
- 6-3.1-24-4.5 · "Substantial presence"
- 6-3.1-24-5 · "Taxpayer" defined
- 6-3.1-24-6 · Credit; eligibility
- 6-3.1-24-7 · Certification of qualified Indiana business; forms; fee
- 6-3.1-24-7.5 · Certification of qualified Indiana investment fund; forms
- 6-3.1-24-8 · Maximum allowable credit; notice to investors
- 6-3.1-24-8.5 · Maximum allowable credit; qualified investment fund;…
- 6-3.1-24-9 · Repealed
- 6-3.1-24-10 · Repealed
- 6-3.1-24-11 · Pass through entity; eligibility of owners, shareholders,…
- 6-3.1-24-12 · Carryover of unused tax credit; assignment of all or part…
- 6-3.1-24-12.5 · Certification of investment plan; application; proof of
- 6-3.1-24-13 · Returns; submission of certificates from Indiana economic
- 6-3.1-24-14 · Tax credit not considered a security; issuance or…