Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article.
Ind. Code § 6-3-1-15
"Taxpayer"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Applied in 1 court decision — leading case Snyder v. Indiana Department of State Revenue (2000)
Most recently applied in Snyder v. Indiana Department of State Revenue (January 2000)
Formerly: Acts 1963(ss), c.32, s.115
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.