Indiana Code — Title 6 (Taxation)
IC 6-3.1-30.5-6
"Taxpayer"
Official textiga.in.govlast amended
Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability.
As added by P.L.182-2009(ss), SEC.205.
Amendment history
As added by P.L.182-2009(ss), SEC.205.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-30-12 · Claiming tax credit; returns; information required by
- 6-3.1-30-13 · Determination of expenses resulting from relocation
- 6-3.1-30-14 · Application; requirement to enter into an agreement with…
- 6-3.1-30-15 · Provisions required in an agreement
- 6-3.1-30-16 · Noncompliance with agreement; assessments
- 6-3.1-30-17 · Credit subject to annual aggregate credit limit
- 6-3.1-30.5-0.5 · Severability
- 6-3.1-30.5-1 · "Credit"
- 6-3.1-30.5-2 · "Pass through entity"
- 6-3.1-30.5-3 · "Scholarship granting organization"
- 6-3.1-30.5-4 · "School scholarship program"
- 6-3.1-30.5-5 · "State tax liability"
- 6-3.1-30.5-6 · "Taxpayer"
- 6-3.1-30.5-7 · Credit
- 6-3.1-30.5-8 · Amount of credit
- 6-3.1-30.5-9 · Expired
- 6-3.1-30.5-9.5 · Unused credit carried forward; taxable years beginning…
- 6-3.1-30.5-10 · Pass through entities
- 6-3.1-30.5-11 · Claim of credit; submission of information
- 6-3.1-30.5-12 · Use of contribution
- 6-3.1-30.5-13 · Maximum amount of credit
- 6-3.1-30.5-14 · Information posted by the department
- 6-3.1-30.5-15 · Adoption of rules
- 6-3.1-34-1 · "Board"
- 6-3.1-34-2 · "Corporation"