Indiana Code 6-3.1-30-7. “Taxpayer”
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Sec. 7. As used in this chapter, “taxpayer” means an individual or entity:
(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.
(1) that has any state tax liability; or
Terms Used In Indiana Code 6-3.1-30-7
- eligible business: means either of the following:
Indiana Code 6-3.1-30-2
- state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-30-6
As added by P.L.193-2005, SEC.21. Amended by P.L.158-2019, SEC.21.