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Indiana · Snapshot 2026

IC 6-3.1-10-4: "Taxpayer" defined

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 10. Enterprise Zone Investment Cost Credit

Sec. 4. (a) As used in this chapter, "taxpayer" means any individual that has any state tax liability.

(b) Notwithstanding subsection (a), for a credit for a qualified investment in a business located in an enterprise zone in a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000), "taxpayer" includes a pass through entity.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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