Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article.
Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.
Structure Indiana Code
Chapter 1. Petroleum Severance Tax
6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined
6-8-1-11. Payment of Tax; Right of Reimbursement
6-8-1-12. Duties of Department
6-8-1-18. Tax Additional to All Other Taxes
6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense
6-8-1-23. Record Keeping Violations; Offenses
6-8-1-24. Evasion of Tax; Offenses