IC 6-3.1-13-10 — "Taxpayer"
Chapter 13. Economic Development for a Growing Economy Tax Credit
Section text
Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.
Source: official publisher (2026 edition)