{"data":{"id":"us-in/ic-6-3.1-38.1-7","jurisdiction":"us-in","citation":"IC 6-3.1-38.1-7","heading":"\"Taxpayer\"","body":"Sec. 7. As used in this chapter, \"taxpayer\" means a qualified applicant that has any state tax liability, or a qualified applicant that is considered a tax exempt entity (owned by a port or governmental entity).","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38.1-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e62fcb7c0af9d435611487bc7e09abbe185f138b135f4a67e426815b7a984c71","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.1-6","next":"us-in/ic-6-3.1-38.1-8"},"notice":"GroundRules: Original legal text. Not legal advice."}