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Terms Used In Indiana Code 6-3.1-39.5-11

  • taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred (100) individuals or less. See Indiana Code 6-3.1-39.5-7
   Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer’s annual state tax return in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary to calculate the credit provided by this chapter.

As added by P.L.201-2023, SEC.103.