Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability.
Ind. Code § 6-3.1-40.9-6
"Taxpayer"
As added by P.L.201-2023, SEC.104.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.