"Taxpayer"

Official textiga.in.govlast amended 2020

Sec. 10. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. The term includes the owner or the developer of the qualified development site property, a pass through entity, and an assignee that is assigned part or all of a credit under section 14 of this chapter.
As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.24.

Amendment history

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.24.

Source: view the official text

Nearby sections (25 sections)

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"
6-3.1-34-3 · "Floor space"
6-3.1-34-3.5 · "Mine reclamation site"
6-3.1-34-4 · "Pass through entity"
6-3.1-34-5 · "Placed in service"
6-3.1-34-6 · "Qualified redevelopment site"
6-3.1-34-7 · "Qualified investment"
6-3.1-34-8 · "Rehabilitation"
6-3.1-34-9 · "State tax liability"
6-3.1-34-10 · "Taxpayer"
6-3.1-34-11 · Application; amount of credit; pass through entity
6-3.1-34-12 · Allocation of credit against taxes owed; order;…
6-3.1-34-13 · Credit carryover
6-3.1-34-14 · Credit assignment
6-3.1-34-15 · Requirements to be awarded a credit
6-3.1-34-16 · Factors considered in determining whether to award a…
6-3.1-34-17 · Requirement that taxpayer enter into agreement with the
6-3.1-34-18 · Repayment provisions
6-3.1-34-19 · Procedure to claim a credit
6-3.1-34-20 · Notice of noncompliance; assessment
6-3.1-34-21 · Evaluation of the performance of the tax credit program;
6-3.1-34-22 · Repealed

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