6-3.1-29-12. "Taxpayer"

IN Code § 6-3.1-29-12 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment.

As added by P.L.191-2005, SEC.15.