Sec. 7. As used in this chapter, "taxpayer" means a person that is liable for a covered tax.
As added by P.L.255-1997(ss), SEC.20.
Structure Indiana Code
Article 7. Planning and Development
Chapter 31.3. Professional Sports Development Area
36-7-31.3-1. Applicability of Chapter
36-7-31.3-3. "Budget Committee"
36-7-31.3-5.5. "Designating Body"
36-7-31.3-9. Establishment of Area; Time; Findings; Special Taxing District
36-7-31.3-9.3. General Assembly Findings
36-7-31.3-9.7. Modification of an Area
36-7-31.3-10. Resolution; Allocation of Taxes; Renewal of Expired Areas
36-7-31.3-12. Approval of Resolution by Budget Agency
36-7-31.3-13. Allocation Provision Adoption; Notice; District Business Information
36-7-31.3-14. Professional Sports and Convention Development Area Fund
36-7-31.3-15. Deposit of Taxes in Fund
36-7-31.3-16. Distributions From Fund