Indiana Code — Title 6 (Taxation)
IC 6-3.1-29-12
"Taxpayer"
Official textiga.in.govlast amended
Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment.
As added by P.L.191-2005, SEC.15.
Amendment history
As added by P.L.191-2005, SEC.15.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-29-1 · Legislative intent; use of women and minority businesses as
- 6-3.1-29-2 · "Commission"
- 6-3.1-29-3 · "Corporation"
- 6-3.1-29-4 · "Department"
- 6-3.1-29-4.5 · "Fluidized bed combustion technology"
- 6-3.1-29-5 · "Indiana coal"
- 6-3.1-29-6 · "Integrated coal gasification powerplant"
- 6-3.1-29-7 · "Minority"
- 6-3.1-29-8 · "Minority business enterprise"
- 6-3.1-29-9 · "Pass through entity"
- 6-3.1-29-10 · "Qualified investment"
- 6-3.1-29-11 · "State tax liability"
- 6-3.1-29-12 · "Taxpayer"
- 6-3.1-29-13 · "Women's business enterprise"
- 6-3.1-29-14 · Credit
- 6-3.1-29-15 · Computation of credit amount
- 6-3.1-29-16 · Limitations on use of credit
- 6-3.1-29-17 · Preconstruction application for credit
- 6-3.1-29-18 · Conditions for granting credit application
- 6-3.1-29-19 · Terms of required agreement; certificate of compliance
- 6-3.1-29-20 · Allocation of credit among shareholders, partners, and
- 6-3.1-29-20.5 · Assignability of credit by contract
- 6-3.1-29-20.7 · Findings; election to receive refundable credit
- 6-3.1-29-21 · Claiming tax credit
- 6-3.1-30-1 · "Corporate headquarters"