45 Ind. Admin. Code 3.1-1-27

Current through May 29, 2024

Section 45 IAC 3.1-1-27 - Definition of taxpayer

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-15

Sec. 27.

"Taypayer" [sic.] Defined. The term "taxpayer" means any person or corporation subject to taxation under these Regulations [45 IAC].

45 IAC 3.1-1-27

Department of State Revenue; Reg 6-3-1-15010; filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743