Indiana Code 6-3.1-24-5. “Taxpayer” defined
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Terms Used In Indiana Code 6-3.1-24-5
- pass through entity: means :
Indiana Code 6-3.1-24-1
- state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-24-4
Sec. 5. As used in this chapter, “taxpayer” means an individual or entity, including a pass through entity, that has any state tax liability.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.