Section 6-3.1-40-5 - "Taxpayer"As used in this chapter, "taxpayer" means an individual who:
(1) is a physician practicing as a primary care physician;(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide primary health care services as a physician owned entity;(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and(4) has any state income tax liability.Added by P.L. 203-2023,SEC. 3, eff. 7/1/2023.