"Taxpayer" defined
Sec. 15. As used in this chapter, "taxpayer" means an individual,
corporation, limited liability company, partnership, or other entity
that has any state tax liability and that is the owner or developer of
a military base recovery site. The term includes a lessee that is
assigned some part of a credit under section 18(c) of this chapter.
As added by P.L.125-1998, SEC.2.
Last modified: May 28, 2006