6-3.1-24-5. "Taxpayer" defined

IN Code § 6-3.1-24-5 (2019) (N/A)
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Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.