GroundRules
IC 6-3.1-45-6: "Taxpayer"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit
Sec. 6. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that makes a qualified investment.
Collected 2026-09-09T01:51:39Z. Source file · JSON