Indiana Code - Taxation - Title 6, Section 6-3.1-29-12

"Taxpayer"

Effective 1-1-2006.

Sec. 12. As used in this chapter, "taxpayer" means a person, a
corporation, a partnership, or other entity that makes a qualified
investment.

As added by P.L.191-2005, SEC.15.

Last modified: May 28, 2006