Indiana Code 6-3.1-13-10. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-13-10
- incremental income tax withholdings: means either:
Indiana Code 6-3.1-13-5
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-13-9
Sec. 10. As used in this chapter, “taxpayer” means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.