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.
"Taxpayer"
Ind. Code § 6-3.1-19-2.5, under Chapter 19. Community Revitalization Enhancement District Tax Credit.
Ind. Code § 6-3.1-19-2.5