Indiana Code 6-3.1-11-13. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-11-13
- industrial recovery site: means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space:
Indiana Code 6-3.1-11-5
- 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 the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-11-12
Sec. 13. As used in this chapter, “taxpayer” means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. The term includes an assignee that is assigned some part of a credit under section 16(c) of this chapter.
As added by P.L.379-1987(ss), SEC.11. Amended by P.L.8-1993, SEC.89; P.L.8-1996, SEC.9; P.L.74-2020, SEC.7.