Ind. Code § 6-3.1-40-5
"Taxpayer"
Redline — January 1, 2023 → current.View current text →
Current — January 1, 2025
As of January 1, 2023
Sec. 5. As used in this chapter, "taxpayer" means an individual who:
Sec. 5. As used in this chapter, "taxpayer" means an individual who:
(1) is a physician practicing as a primary care physician;
(1) is a physician engaged in the practice of medicine;
(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide primary health care services as a physician owned entity;
(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;
(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and
(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and
(4) has any state income tax liability.
(4) has any state income 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.