{"data":{"id":"us-in/ic-6-3.1-45-6","jurisdiction":"us-in","citation":"IC 6-3.1-45-6","heading":"\"Taxpayer\"","body":"Sec. 6. As used in this chapter, \"taxpayer\" means a person, corporation, partnership, or other entity that makes a qualified investment.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-45-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"59c3a20bf2ae8b0e36c1b2fd617d503fa6338da6e75594619cd8615f07a37a51","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-45-5","next":"us-in/ic-6-3.1-45-7"},"notice":"GroundRules: Original legal text. Not legal advice."}