6-3.1-31.2-5. "Taxpayer"

IN Code § 6-3.1-31.2-5 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 5. As used in this chapter, "taxpayer" means a small employer that has any state tax liability.

As added by P.L.218-2007, SEC.6.