{"data":{"id":"us-in/ic-6-8.1-1-5.5","jurisdiction":"us-in","citation":"IC 6-8.1-1-5.5","heading":"\"Taxpayer\"","body":"Sec. 5.5. \"Taxpayer\" means a person liable for the payment of taxes.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 1. Definitions and Applicability"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-1-5.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"43e5e3679c6219f2c6d162f6287a87e7b6785553a371d6e1296023ac5ccd971a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-5","next":"us-in/ic-6-8.1-1-6"},"notice":"GroundRules: Original legal text. Not legal advice."}