Indiana Statutes
§ 6-3.1-10-4 — "Taxpayer" defined
Indiana § 6-3.1-10-4
This text of Indiana § 6-3.1-10-4 ("Taxpayer" defined) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-3.1-10-4 (2026).
Text
(a)As used in this chapter, "taxpayer" means
any individual that has any state tax liability.
(b)Notwithstanding subsection (a), for a credit for a qualified
investment in a business located in an enterprise zone in a county
having a population of more than one hundred thousand (100,000) and
less than one hundred ten thousand (110,000), "taxpayer" includes a
pass through entity.
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Legislative History
As added by P.L.9-1986, SEC.8. Amended by P.L.24-1995,
SEC.24; P.L.57-1996, SEC.2; P.L.170-2002, SEC.23; P.L.104-2022,
SEC.27.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3.1-10-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-10-4.