Indiana Code - Taxation - Title 6, Section 6-8-1-3
"Taxpayer" defined
Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article. (Formerly: Acts 1947, c.278, s.3.) As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.