{"data":{"id":"us-in/ic-6-3.1-29-12","jurisdiction":"us-in","citation":"IC 6-3.1-29-12","heading":"\"Taxpayer\"","body":"Sec. 12. As used in this chapter, \"taxpayer\" means a person, a corporation, a partnership, or other entity that makes a qualified investment.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 29. Coal Gasification Technology Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-29-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3e41ae2f407827555e1d507e7b6f319469abbfceed10bacc6386b22f4e2df0c8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-29-11","next":"us-in/ic-6-3.1-29-13"},"notice":"GroundRules: Original legal text. Not legal advice."}