Indiana Statutes
§ 6-3.1-38-2 — "Qualified taxpayer"
Indiana § 6-3.1-38-2
This text of Indiana § 6-3.1-38-2 ("Qualified taxpayer") 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 § 6-3.1-38-2 (2026).
Text
As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that:
(1)has any state tax liability; and
(2)has adopted a health reimbursement arrangement (as
described in Section 9831(d) of the Internal Revenue Code) in
lieu of a traditional employer provided health insurance plan.
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Legislative History
As added by P.L.203-2023, SEC.2.
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Repealed§ 6-1.1-1-14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 § 6-3.1-38-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-38-2.