6-8-1-3. "Taxpayer" defined

IN Code § 6-8-1-3 (2019) (N/A)
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Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article.

Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.