Indiana Statutes
§ 6-3.1-11-13 — "Taxpayer"
As used in this chapter, "taxpayer" means
any person, corporation, limited liability company, partnership, or other
entity that has any state tax liability and that is the owner or developer
of an industrial recovery site. The term includes an assignee that is
assigned some part of a credit under section 16(c) of this chapter.
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Legislative History
As added by P.L.379-1987(ss), SEC.11. Amended by
P.L.8-1993, SEC.89; P.L.8-1996, SEC.9; P.L.74-2020, SEC.7.
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Repealed§ 6-1.1-1-14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"