"Taxpayer" defined
Sec. 4. (a) As used in this chapter, "taxpayer" means any
individual that has any state tax liability.
(b) Notwithstanding subsection (a), for a credit for a qualified
investment in a business located in an enterprise zone in a county
having a population of more than one hundred five thousand
(105,000) but less than one hundred ten thousand (110,000),
"taxpayer" includes a pass through entity.
As added by P.L.9-1986, SEC.8. Amended by P.L.24-1995, SEC.24;
P.L.57-1996, SEC.2; P.L.170-2002, SEC.23.
Last modified: May 28, 2006