Indiana Code 6-3.1-26-11. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-26-11
- 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 a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-26-9
Sec. 11. As used in this chapter, “taxpayer” means an individual, a corporation, a partnership, or other entity that has state tax liability.
As added by P.L.224-2003, SEC.197.