Ind. Code § 6-3.1-24-5

Current through P.L. 171-2024

Section 6-3.1-24-5 - "Taxpayer" defined

As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.

IC 6-3.1-24-5

As added by P.L. 192-2002 (ss), SEC.119. Amended by P.L. 214-2003, SEC.1.