Indiana Code 6-3.1-34-10. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-34-10
- 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.
- pass through entity: means a:
Indiana Code 6-3.1-34-4
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-34-9
Sec. 10. As used in this chapter, “taxpayer” means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. The term includes the owner or the developer of the qualified development site property, a pass through entity, and an assignee that is assigned part or all of a credit under section 14 of this chapter.
As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.24.