Ind. Code § 6-3.1-26-11

"Taxpayer"

As added by P.L.224-2003, SEC.197.

Sec. 11. As used in this chapter, "taxpayer" means an individual, a corporation, a partnership, or other entity that has state tax liability.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.