{"data":{"id":"us-in/ic-6-3.1-26-11","jurisdiction":"us-in","citation":"IC 6-3.1-26-11","heading":"\"Taxpayer\"","body":"Sec. 11. As used in this chapter, \"taxpayer\" means an individual, a corporation, a partnership, or other entity that has state tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 26. Hoosier Business Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-26-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5dbe56be06b82025029f623924deffa8d393fe4b8b4cc26896675fbc83c6c404","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-26-10","next":"us-in/ic-6-3.1-26-12"},"notice":"GroundRules: Original legal text. Not legal advice."}