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Indiana · Snapshot 2026

IC 6-3.1-24-5: "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 24. Venture Capital Investment Tax Credit

Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.

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

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