{"data":{"id":"us-in/ic-6-3.1-37.2-5","jurisdiction":"us-in","citation":"IC 6-3.1-37.2-5","heading":"\"Taxpayer\"","body":"Sec. 5. As used in this chapter, \"taxpayer\" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. The term includes a lessee that is assigned some part of a credit under section 6(c) of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 37.2. Mine Reclamation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-37.2-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b6d21ad6e1096cd7358c8044884424702e929754e05ace5b92178a959dbe6535","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-37.2-4","next":"us-in/ic-6-3.1-37.2-6"},"notice":"GroundRules: Original legal text. Not legal advice."}