Sec. 2.5. As used in this chapter, "taxpayer" means an individual or entity that has any state and local tax liability.
Ind. Code § 6-3.1-19-2.5
"Taxpayer"
As added by P.L.224-2003, SEC.195.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.