Indiana Code 6-3.1-37.2-5. “Taxpayer”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-37.2-5
- mine reclamation site: means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land. See Indiana Code 6-3.1-37.2-2
- 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 6-3.1-37.2-4
Sec. 5. 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 a mine reclamation site. The term includes a lessee that is assigned some part of a credit under section 6(c) of this chapter.
As added by P.L.214-2023, SEC.2.