"Taxpayer"

Official textiga.in.govlast amended 2025

Sec. 6. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that makes a qualified investment.
As added by P.L.217-2025, SEC.1.

Amendment history

As added by P.L.217-2025, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-3.1-40.9-10 · Shareholder, partner, or member entitled to credit
6-3.1-40.9-11 · Application for approval as an affordable housing…
6-3.1-40.9-12 · Claiming the credit
6-3.1-40.9-13 · Maximum amount of credits
6-3.1-40.9-14 · Information concerning the credit on the department…
6-3.1-40.9-15 · Adoption of rules
6-3.1-40.9-16 · Expiration
6-3.1-45-1 · Applicability
6-3.1-45-2 · "Department"
6-3.1-45-3 · "Qualified investment"
6-3.1-45-4 · "Small modular nuclear reactor"
6-3.1-45-5 · "State tax liability"
6-3.1-45-6 · "Taxpayer"
6-3.1-45-7 · Credit for qualified investment; amount of credit
6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
6-3.1-45-9 · Pass through entity without state tax liability; tax…
6-3.1-45-10 · Claiming credit; annual state tax return; required…
6-3.5-4-0.1 · Application of certain amendments to chapter
6-3.5-4-0.5 · Ordinance amendments; application; liability
6-3.5-4-1 · Definitions
6-3.5-4-1.1 · Local income tax council
6-3.5-4-2 · Imposition and rate of surtax; wheel tax; duration; unpaid…
6-3.5-4-3 · Vehicles subject to tax
6-3.5-4-4 · Rescission of surtax and wheel tax
6-3.5-4-5 · Increase or decrease of surtax

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