Ind. Code § 6-3.1-30-7
"Taxpayer"
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 7. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability.
Sec. 7. As used in this chapter, "taxpayer" means an individual or entity:
(1) that has any state tax liability; or
(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.