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Indiana · Snapshot 2026

IC 6-3.1-38.1-7: "Taxpayer"

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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 38.1. Railroad Tax Credit for Qualified Infrastructure Investment

Sec. 7. As used in this chapter, "taxpayer" means a qualified applicant that has any state tax liability, or a qualified applicant that is considered a tax exempt entity (owned by a port or governmental entity).

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

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