Indiana Code 6-3.1-40.9-6. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-40.9-6
- state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-40.9-5
Sec. 6. As used in this chapter, “taxpayer” means an individual or entity that has any state tax liability.
As added by P.L.201-2023, SEC.104.