As used in this chapter, "taxpayer" means an individual or entity:
(1) that has any state tax liability; or(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
IC 6-3.1-30-7
Amended by P.L. 158-2019,SEC. 21, eff. 7/1/2019.As added by P.L. 193-2005, SEC.21.