IC 6-3.1-30-7: "Taxpayer"

Sec. 7. As used in this chapter, "taxpayer" means an individual or entity:

(1) that has any state tax liability; or

(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.