Indiana Code - Taxation - Title 6, Section 6-3.1-16-6.1

"Taxpayer"

Sec. 6.1. As used in this chapter, "taxpayer" means an individual,
a corporation, an S corporation, a partnership, a limited liability
company, a limited liability partnership, a nonprofit organization, or
a joint venture.

As added by P.L.54-1997, SEC.2.

Last modified: May 28, 2006