Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2). As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.21.
"Taxpayer" defined
Ind. Code § 6-1.1-8.2-2, under Chapter 8.2. Credit for Railroad Car Maintenance and Improvements.
Ind. Code § 6-1.1-8.2-2