Indiana Code 6-3.1-19-2.5. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-19-2.5
- state and local tax liability: means a taxpayer's total tax liability incurred under:
Indiana Code 6-3.1-19-1
Sec. 2.5. As used in this chapter, “taxpayer” means an individual or entity that has any state and local tax liability.
As added by P.L.224-2003, SEC.195.