{"data":{"id":"us-in/ic-6-3.1-36-6","jurisdiction":"us-in","citation":"IC 6-3.1-36-6","heading":"\"Taxpayer\"","body":"Sec. 6. As used in this chapter, \"taxpayer\" means a qualified applicant that has any state tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 36. Film and Media Production Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-36-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"43659323dbde8cd51900dfd11a0a2eec42d82bc598dcf718b7e54187eca534a6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-36-5","next":"us-in/ic-6-3.1-36-7"},"notice":"GroundRules: Original legal text. Not legal advice."}