Indiana Statutes
§ 6-3.1-34-10 — "Taxpayer"
As used in this chapter, "taxpayer" means
any person, corporation, limited liability company, partnership, or other
entity that has any state tax liability. The term includes the owner or the
developer of the qualified development site property, a pass through
entity, and an assignee that is assigned part or all of a credit under
section 14 of this chapter.
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Legislative History
As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020,
SEC.24.
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Repealed§ 6-1.1-1-14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"