Sec. 7. As used in this chapter, "taxpayer" means a person that is liable for a covered tax.
Ind. Code § 36-7-31.3-7
"Taxpayer"
As added by P.L.255-1997(ss), SEC.20.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.