Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment. As added by P.L.191-2005, SEC.15.
"Taxpayer"
Ind. Code § 6-3.1-29-12, under Chapter 29. Coal Gasification Technology Investment Tax Credit.
Ind. Code § 6-3.1-29-12