"Taxpayer"

Official textiga.in.govlast amended 2023

Sec. 5. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. The term includes a lessee that is assigned some part of a credit under section 6(c) of this chapter.
As added by P.L.214-2023, SEC.2.

Amendment history

As added by P.L.214-2023, SEC.2.

Source: view the official text

Nearby sections (25 sections)

6-3.1-36-8 · Determination of tax credit amount
6-3.1-36-9 · Pass through entity; shareholder, partner, or member
6-3.1-36-10 · Claiming of credit on state tax return
6-3.1-36-11 · Credit carryover
6-3.1-36-11.5 · Credit assignability
6-3.1-36-11.7 · Credit limitation
6-3.1-36-12 · Credit subject to annual aggregate credit limit
6-3.1-36-13 · Expiration
6-3.1-37.2-1 · "Corporation"
6-3.1-37.2-2 · "Mine reclamation site"
6-3.1-37.2-3 · "Qualified investment"
6-3.1-37.2-4 · "State tax liability"
6-3.1-37.2-5 · "Taxpayer"
6-3.1-37.2-6 · Credit; amount; assignment
6-3.1-37.2-7 · Credit carryover and carryback
6-3.1-37.2-8 · Application to corporation
6-3.1-37.2-9 · Application evaluation
6-3.1-37.2-10 · Agreement
6-3.1-37.2-11 · Disqualification for substantial reduction in, or…
6-3.1-37.2-12 · Application of credit against taxpayer's taxes
6-3.1-37.2-13 · Claiming of credit and submission of certification
6-3.1-37.2-14 · Pass through entities
6-3.1-37.2-15 · Maximum aggregate amount allowed
6-3.1-37.2-16 · Limitations
6-3.1-37.2-17 · Expiration; carryforward after expiration

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