Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.
Ind. Code § 6-3.1-24-5
"Taxpayer" defined
As added by P.L.192-2002(ss), SEC.119
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.