Section 6-3.1-10-4 - "Taxpayer" defined(a) As used in this chapter, "taxpayer" means any individual that has any state tax liability.(b) Notwithstanding subsection (a), for a credit for a qualified investment in a business located in an enterprise zone in a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000), "taxpayer" includes a pass through entity.Amended by P.L. 104-2022,SEC. 27, eff. 4/1/2022.As added by P.L. 9-1986, SEC.8. Amended by P.L. 24-1995, SEC.24; P.L. 57-1996, SEC.2; P.L. 170-2002, SEC.23.