6-3.1-22-7. "Taxpayer"

IN Code § 6-3.1-22-7 (2019) (N/A)
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Sec. 7. As used in this chapter, "taxpayer" means:

(1) an individual filing a single return; or

(2) a married couple filing a joint return.

As added by P.L.129-2001, SEC.7.