Indiana Code - Taxation - Title 6, Section 6-3.1-22-7

"Taxpayer" defined

Sec. 7. As used in this chapter, "taxpayer" means:
(1) an individual filing a single return; or
(2) a married couple filing a joint return.

As added by P.L.129-2001, SEC.7.

Last modified: May 28, 2006