Indiana Code 6-3.1-36-6. “Taxpayer”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-36-6
- qualified applicant: means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana. See Indiana Code 6-3.1-36-2
- state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-36-5
Sec. 6. As used in this chapter, “taxpayer” means a qualified applicant that has any state tax liability.
As added by P.L.135-2022, SEC.19.