Indiana Code
Chapter 19. Community Revitalization Enhancement District Tax Credit
6-3.1-19-2.5. "Taxpayer"

Sec. 2.5. As used in this chapter, "taxpayer" means an individual or entity that has any state and local tax liability.
As added by P.L.224-2003, SEC.195.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 19. Community Revitalization Enhancement District Tax Credit

6-3.1-19-1. "State and Local Tax Liability"

6-3.1-19-1.5. "Pass Through Entity"

6-3.1-19-2. "Qualified Investment"

6-3.1-19-2.5. "Taxpayer"

6-3.1-19-3. Entitlement to Credit; Amount; Assignment

6-3.1-19-4. Credit Carryover; Carryback or Refund Unavailable

6-3.1-19-5. Ineligibility for Credit to Extent of Reduction or Cessation of Operations in Indiana; Eligibility Determinations; Criteria; Appeals

6-3.1-19-5.5. Repealed

6-3.1-19-6. Method of Claiming Credit; Submission of Information