IC 6-3.1-24-5: "Taxpayer" defined
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- 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