Indiana § 6-3.1-40-5 "Taxpayer"

Indiana Statutes

§ 6-3.1-40-5 — "Taxpayer"

Indiana § 6-3.1-40-5

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 40Physician Practice Ownership Tax Credit

This text of Indiana § 6-3.1-40-5 ("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 § 6-3.1-40-5 (2026).

Text

As used in this chapter, "taxpayer" means an individual who:

(1)is a physician engaged in the practice of medicine;

(2)has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;

(3)is not employed by a health system (as defined in IC 16-18-2-168.5); and

(4)has any state income tax liability.

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As used in this chapter, "taxpayer" means an
individual who:
(1) is a physician engaged in the practice of medicine;
(2) has an ownership interest in a corporation, limited liability
company, partnership, or other legal entity organized to provide
health care services as a physician owned entity;
(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and
(4) has any state income tax liability.