"Taxpayer" defined

Ind. Code § 6-3.1-24-5
in effect
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Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability. As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
Ind. Code § 6-3.1-24-5 — "Taxpayer" defined | Indiana Code (Aug. 2026 snapshot) | Corpus