Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2).
Ind. Code § 6-1.1-8.2-2
"Taxpayer" defined
As added by P.L.253-1999, SEC.2
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.