Ind. Code § 36-7-31-9

"Taxpayer"

As added by P.L.255-1997(ss), SEC.19.

Sec. 9. As used in this chapter, "taxpayer" means a person that is liable for a covered tax.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.