Sec. 7. As used in this chapter, "taxpayer" means: (1) an individual filing a single return; or (2) a married couple filing a joint return. As added by P.L.129-2001, SEC.7.
"Taxpayer"
Ind. Code § 6-3.1-22-7, under Chapter 22. Residential Historic Rehabilitation Credit.
Ind. Code § 6-3.1-22-7