{"data":{"id":"us-in/ic-6-3.1-22-7","jurisdiction":"us-in","citation":"IC 6-3.1-22-7","heading":"\"Taxpayer\"","body":"Sec. 7. As used in this chapter, \"taxpayer\" means:\n(1) an individual filing a single return; or\n(2) a married couple filing a joint return.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 22. Residential Historic Rehabilitation Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-22-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3f6927c8f8f4598727a9073b07b7427b1c896acb4d6e78a8a8bf36b0dc128afe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-22-6","next":"us-in/ic-6-3.1-22-8"},"notice":"GroundRules: Original legal text. Not legal advice."}