{"data":{"id":"us-in/ic-6-1.1-8.2-2","jurisdiction":"us-in","citation":"IC 6-1.1-8.2-2","heading":"\"Taxpayer\" defined","body":"Sec. 2. As used in this chapter, \"taxpayer\" means a railcar company (as defined by IC 6-1.1-8-2).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 8.2. Credit for Railroad Car Maintenance and Improvements"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-8.2-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c5ef59608dcb47dfb840d6d95b4d5db1617fa1aaffded0f7577aed5f11005f19","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8.2-1","next":"us-in/ic-6-1.1-8.2-3"},"notice":"GroundRules: Original legal text. Not legal advice."}