Indiana Code
Chapter 24. Venture Capital Investment Tax Credit
6-3.1-24-5. "Taxpayer" Defined

Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.