GroundRules
IC 6-3.1-29-12: "Taxpayer"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 29. Coal Gasification Technology Investment Tax Credit
Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment.
Collected 2026-09-09T01:51:39Z. Source file · JSON