{"data":{"id":"us-in/ic-6-3.1-30.5-6","jurisdiction":"us-in","citation":"IC 6-3.1-30.5-6","heading":"\"Taxpayer\"","body":"Sec. 6. As used in this chapter, \"taxpayer\" means an individual or entity that has any state tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30.5. School Scholarship Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30.5-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"50eefca6fef090c6299cc8a26fb16e18f762c86f049acc3591d480ccb874e20c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30.5-5","next":"us-in/ic-6-3.1-30.5-7"},"notice":"GroundRules: Original legal text. Not legal advice."}