{"data":{"id":"us-in/ic-6-3.1-19-2.5","jurisdiction":"us-in","citation":"IC 6-3.1-19-2.5","heading":"\"Taxpayer\"","body":"Sec. 2.5. As used in this chapter, \"taxpayer\" means an individual or entity that has any state and local tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 19. Community Revitalization Enhancement District Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-19-2.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d26738706301613ae4ed91d7971332120f0d8432c9eb53df049211eb37357300","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-19-2","next":"us-in/ic-6-3.1-19-3"},"notice":"GroundRules: Original legal text. Not legal advice."}