{"data":{"id":"us-in/ic-6-3.1-13-10","jurisdiction":"us-in","citation":"IC 6-3.1-13-10","heading":"\"Taxpayer\"","body":"Sec. 10. As used in this chapter, \"taxpayer\" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 13. Economic Development for a Growing Economy Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-13-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"23a6fbbd854ec6970bd1aa926389718badc65ae32f2047ed9d5a0a69405c8ba3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-13-9","next":"us-in/ic-6-3.1-13-11"},"notice":"GroundRules: Original legal text. Not legal advice."}