Sec. 11. As used in this chapter, "taxpayer" means an individual, a corporation, a partnership, or other entity that has state tax liability. As added by P.L.224-2003, SEC.197.
IC 6-3.1-26-12 Purpose of credit Sec. 12. The corporation may make credit awards under this chapter to foster job creation and higher wages in Indiana. As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.104.