IC 6-3.1-40-5: "Taxpayer"

Sec. 5. As used in this chapter, "taxpayer" means an individual who:

(1) is a physician engaged in the practice of medicine;

(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;

(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and

(4) has any state income tax liability.