{"data":{"id":"us-in/ic-6-3.1-30-7","jurisdiction":"us-in","citation":"IC 6-3.1-30-7","heading":"\"Taxpayer\"","body":"Sec. 7. As used in this chapter, \"taxpayer\" means an individual or entity:\n(1) that has any state tax liability; or\n(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30. Headquarters Relocation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4eb0c81eae68153f68f196374eef0a4a36a1142c7ef73571d6377088c73b6542","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-6","next":"us-in/ic-6-3.1-30-7.1"},"notice":"GroundRules: Original legal text. Not legal advice."}