GroundRules
IC 6-3.1-22-7: "Taxpayer"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 22. Residential Historic Rehabilitation Credit
Sec. 7. As used in this chapter, "taxpayer" means:
(1) an individual filing a single return; or
(2) a married couple filing a joint return.
Collected 2026-09-09T01:51:39Z. Source file · JSON