{"data":{"id":"us-in/ic-6-1.1-51-8","jurisdiction":"us-in","citation":"IC 6-1.1-51-8","heading":"\"Taxpayer\"","body":"Sec. 8. As used in this chapter, \"taxpayer\" means a business entity that:\n(1) has an Indiana corporate headquarters; or\n(2) is a subsidiary of a business entity with an Indiana corporate headquarters;\nand that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or IC 6-1.1-8, for ad valorem property taxes on abatement property.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 51. Deduction for Aircraft"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-51-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7555e1b1596aba995a55d072208731ca7c57c84fdc14db0695c01e2b729b0e0e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-51-7","next":"us-in/ic-6-1.1-51-9"},"notice":"GroundRules: Original legal text. Not legal advice."}