"Taxpayer"

Official textiga.in.govlast amended 2023

Sec. 7. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred

(100) individuals or less. The term includes a pass through entity. However, the term does not include a taxpayer who is in the business of operating a child care facility prior to making qualified expenditures.
As added by P.L.201-2023, SEC.103.

Amendment history

As added by P.L.201-2023, SEC.103.

Source: view the official text

Nearby sections (25 sections)

6-3.1-38.3-6 · Computation of credit amount; certain taxpayers
6-3.1-38.3-7 · Pass through entity; shareholder, partner, or member
6-3.1-38.3-8 · Claiming of credit on state tax return
6-3.1-38.3-9 · Credit carryover
6-3.1-38.3-10 · Report
6-3.1-38.3-11 · Expiration of chapter
6-3.1-39.5-1 · "Indiana qualified child care facility"
6-3.1-39.5-2 · "Pass through entity"
6-3.1-39.5-3 · "Qualified child care expenditure"
6-3.1-39.5-4 · "Qualified expenditure"
6-3.1-39.5-5 · "Recapture event"
6-3.1-39.5-6 · "State tax liability"
6-3.1-39.5-7 · "Taxpayer"
6-3.1-39.5-8 · Entitlement to credit; amount of credit
6-3.1-39.5-9 · Shareholder, partner, beneficiary, or member entitled to…
6-3.1-39.5-10 · Carry forward of credit
6-3.1-39.5-11 · Claiming a credit
6-3.1-39.5-12 · Payment of recapture amount; change of ownership
6-3.1-39.5-13 · Liability
6-3.1-39.5-14 · Maximum aggregate amount of credits
6-3.1-39.5-15 · Expiration
6-3.1-40-1 · Applicability
6-3.1-40-2 · "Physician"
6-3.1-40-3 · Repealed
6-3.1-40-4 · "State income tax liability"

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