Indiana Code - Taxation - Title 6, Section 6-3.1-11-13

"Taxpayer" defined

Sec. 13. 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
an industrial recovery site. The term includes a lessee that is assigned
some part of a credit under section 16(c) of this chapter.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.8-1993,
SEC.89; P.L.8-1996, SEC.9.

Last modified: May 28, 2006