{"data":{"id":"us-in/ic-6-3.1-24-5","jurisdiction":"us-in","citation":"IC 6-3.1-24-5","heading":"\"Taxpayer\" defined","body":"Sec. 5. As used in this chapter, \"taxpayer\" means an individual or entity, including a pass through entity, that has any state tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 24. Venture Capital Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-24-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d41c51f7b76bb592461ad7ada1895e5b308209642c7035d3442f04274dd91054","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-24-4.5","next":"us-in/ic-6-3.1-24-6"},"notice":"GroundRules: Original legal text. Not legal advice."}