{"data":{"id":"us-in/ic-6-3.1-40-2","jurisdiction":"us-in","citation":"IC 6-3.1-40-2","heading":"\"Physician\"","body":"Sec. 2. As used in this chapter, \"physician\" means an individual who is licensed to practice medicine in Indiana under IC 25-22.5.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 40. Physician Practice Ownership Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-40-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3a9676280756488a38d75c03c8a7e90fa09558811daabcb0cb391f3b65daff7f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-40-1","next":"us-in/ic-6-3.1-40-3"},"notice":"GroundRules: Original legal text. Not legal advice."}