Indiana Statutes
§ 6-3.1-39.5-7 — "Taxpayer"
Indiana § 6-3.1-39.5-7
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 39.5Employer Child Care Expenditure Credits
This text of Indiana § 6-3.1-39.5-7 ("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 § 6-3.1-39.5-7 (2026).
Text
As used in this chapter, "taxpayer" means
any person, corporation, limited liability company, partnership, or other
entity that has any state tax liability and employs one hundred (100)
individuals or less. The term includes a pass through entity. However,
the term does not include a taxpayer who is in the business of operating
a child care facility prior to making qualified expenditures.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
As added by P.L.201-2023, SEC.103.
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Repealed§ 6-1.1-1-14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 § 6-3.1-39.5-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-39.5-7.