Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article. Formerly: Acts 1963(ss), c.32, s.115. As amended by P.L.2-1988, SEC.5.
"Taxpayer"
Ind. Code § 6-3-1-15, under Chapter 1. Definitions.
Ind. Code § 6-3-1-15