Ind. Code § 6-3.1-37.2-5
Current through P.L. 171-2024
As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. The term includes a lessee that is assigned some part of a credit under section 6(c) of this chapter.
IC 6-3.1-37.2-5