§ 6-3-1-30-7

As used in this chapter, 'taxpayer' means an individual or entity:(1) that has any state tax liability; or(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.As added by P.L.193-2005, SEC.21. Amended by P.L.158-2019, SEC.21.